SEC Comment Letter for ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431) (AWI) — Jul 31, 2020
ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431)
Date: July 31, 2020 · CIK: 0000007431 · Accession: 0000000000-20-007038
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File numbers found in text: 001-02116
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United States securities and exchange commission logo
July 31, 2020
Brian L. MacNeal
Chief Financial Officer
Armstrong World Industries, Inc.
2500 Columbia Avenue
Lancaster, Pennsylvania 17603
Re:Armstrong World Industries, Inc.
Form 10-K for the Year Ended December 31, 2019
File No. 001-02116
Dear Mr. MacNeal:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing