SEC Comment Letter for CARLISLE COMPANIES (CSL) — Nov 22, 2006
CARLISLE COMPANIES INC
Date: Nov. 22, 2006 · CIK: 0000790051 · Accession: 0000000000-06-057563
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL November 21, 2006 Ms. Carol P. Lowe Vice President and Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, North Carolina 28277 RE: Form 10-K for Fiscal Ye ar Ended December 31, 2005 Forms 10-Q for the Fiscal Quarters Ended March 31, 2006, June 30, 2006 and September 30, 2006 File No. 1-9278
Dear Ms. Lowe:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to the undersigned at (202) 551-3769.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
November 21, 2006
Ms. Carol P. Lowe
Vice President and Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, North Carolina 28277
RE: Form 10-K for Fiscal Ye ar Ended December 31, 2005
Forms 10-Q for the Fiscal Quarters Ended March 31, 2006, June 30, 2006 and September 30, 2006 File No. 1-9278
Dear Ms. Lowe:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to
the undersigned at (202) 551-3769.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f