SEC Comment Letter for CARLISLE COMPANIES (CSL) — Nov 3, 2008
CARLISLE COMPANIES INC
Date: Nov. 3, 2008 · CIK: 0000790051 · Accession: 0000000000-08-054762
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 November 3, 2008 Ms. Carol P. Lowe Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, North Carolina 28277
RE: Form 10-K for the fiscal year ended December 31, 2007 Form 10-Q for the pe riod ended June 30, 2008 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 Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her 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
Mail Stop 7010
November 3, 2008
Ms. Carol P. Lowe
Chief Financial Officer
Carlisle Companies Incorporated
13925 Ballantyne Corporate Place, Suite 400
Charlotte, North Carolina 28277
RE: Form 10-K for the fiscal year ended December 31, 2007
Form 10-Q for the pe riod ended June 30, 2008
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 Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her 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