SEC Company Response from ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431) (AWI) — Apr 6, 2020
ARMSTRONG WORLD INDUSTRIES INC (AWI) (CIK 0000007431)
Date: April 6, 2020 · CIK: 0000007431 · Accession: 0001564590-20-015391
AI Filing Summary & Sentiment
File numbers found in text: 001-02116
Referenced dates: March 25, 2020
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Re:Armstrong World Industries, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 25, 2020 File No. 001-02116
Dear Division of Corporation Finance:
We submit this letter in connection with the comments from the staff of the United States Securities and Exchange Commission received by letter dated March 25, 2020 (the “Comment Letter”) related to the above-referenced filing.
We are working expeditiously to respond to the Comment Letter, and respectfully request an extension of time to respond. We currently anticipate submitting a response to the Comment Letter by April 17, 2020.
If you have any questions or would like further clarification, please feel free to contact Steve McNamara, Vice President and Controller, at (717) 396-3420 or me at (717) 396-4791.
Sincerely,
/s/ Brian L. MacNeal
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CORRESP 1 filename1.htm awi-corresp.htm Brian L. MacNeal Senior Vice President and Chief Financial Officer Phone:(717) 396-4791 Fax:(717) 396-3531 E-Mail:blmacneal@armstrongceilings.com April 6, 2020 Via EDGAR Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street N.E. Washington D.C. 20549-4631 Re:Armstrong World Industries, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 25, 2020 File No. 001-02116 Dear Division of Corporation Finance: We submit this letter in connection with the comments from the staff of the United States Securities and Exchange Commission received by letter dated March 25, 2020 (the “Comment Letter”) related to the above-referenced filing. We are working expeditiously to respond to the Comment Letter, and respectfully request an extension of time to respond. We currently anticipate submitting a response to the Comment Letter by April 17, 2020. If you have any questions or would like further clarification, please feel free to contact Steve McNamara, Vice President and Controller, at (717) 396-3420 or me at (717) 396-4791. Sincerely, /s/ Brian L. MacNeal Brian L. MacNeal, Senior Vice President and Chief Financial Officer Armstrong World Industries 2500 Columbia Avenue, Lancaster, PA 17603 717.397.0611 | www.armstrongceilings.com