SEC Comment Letter for CARLISLE COMPANIES (CSL) — Sep 15, 2010
CARLISLE COMPANIES INC
Date: Sept. 15, 2010 · CIK: 0000790051 · Accession: 0000000000-10-053816
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
September 15, 2010
Mr. Steven J. Ford Vice President and Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, NC 28277
RE: Carlisle Companies Incorporated
Form 10-K for the Fiscal Ye ar ended December 31, 2009
Forms 10-Q for the Fiscal Quarters ended March 31, 201 0 and June 30,
2010
Schedule 14A filed on March 18, 2010
File No. 1-9278
Dear Mr. Ford:
We have completed our review of your filings and do not have any further
comments at this time. 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