SEC Comment Letter 0000000000-22-012297 to ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431) (AWI)
ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431)
Date: Nov. 10, 2022 · CIK: 0000007431 · Accession: 0000000000-22-012297
AI Filing Summary & Sentiment
File numbers found in text: 001-02116
Letter
United States securities and exchange commission logo November 10, 2022 Christopher P. Calzaretta. Chief Financial Officer Armstrong World Industries, Inc. 2500 Columbia Avenue Lancaster, Pennsylvania 17603 Re:Armstrong World Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 22, 2022 Form 8-K Furnished February 22, 2022 File No. 001-02116 Dear Christopher P. Calzaretta.: 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
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United States securities and exchange commission logo
November 10, 2022
Christopher P. Calzaretta.
Chief Financial Officer
Armstrong World Industries, Inc.
2500 Columbia Avenue
Lancaster, Pennsylvania 17603
Re:Armstrong World Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 22, 2022
Form 8-K
Furnished February 22, 2022
File No. 001-02116
Dear Christopher P. Calzaretta.:
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