SEC Comment Letter for CARLISLE COMPANIES (CSL) — Feb 9, 2012

CARLISLE COMPANIES INC
Date: Feb. 9, 2012 · CIK: 0000790051 · Accession: 0000000000-12-007118

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AI Filing Summary & Sentiment

Date

February 8, 2012

Author

/s/ Rufus Decker

Form

UPLOAD

Company

CARLISLE COMPANIES INC

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 8, 2012 Via Facsimile Mr. Steven J. Ford Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, North Carolina 28277 RE: Carlisle Companies Incorporated Form 10-K for the Year Ended December 31, 2010 Filed February 16, 2011 File No. 1-9278

Dear Mr. Ford:

We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker 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

       DIVISION OF
CORPORATION FINANCE

                                                                February 8, 2012
 Via Facsimile

Mr. Steven J. Ford
Chief Financial Officer Carlisle Companies Incorporated 13925 Ballantyne Corporate Place, Suite 400 Charlotte, North Carolina 28277
 RE: Carlisle Companies Incorporated
Form 10-K for the Year Ended December 31, 2010
Filed February 16, 2011 File No. 1-9278

Dear Mr. Ford:

We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
          Sincerely,
/s/ Rufus Decker
         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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