ZURICH, Oct 25 (Reuters) - Holcim's spin-off of

its North American business is progressing "extremely well",

Chief Financial Officer Steffen Kindler said on Friday, with

updates for investors planned soon.

"The progress that we're making in all aspects of this

listing from technical topics like accounting to more governance

topics is progressing extremely well," Kindler told reporters

after the building materials company reported its third quarter

earnings.

"We're confirming that we're going to do this spin-off in

the first half of next year," he added. "We're going to update

you soon."