SEC Comment Letter for CARLISLE COMPANIES (CSL) — Aug 3, 2017
CARLISLE COMPANIES INC
Date: Aug. 3, 2017 · CIK: 0000790051 · Accession: 0000000000-17-027392
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Mail Stop 4631 August 3, 2017 Via E -Mail Mr. Robert M. Roche Vice President and Chief Financial Officer Carlisle Companies Incorporated 16430 North Scottsdale Road, Suite 400 Scottsdale, AZ 85254 Re: Carlisle Companies Incorporated Form 10 -K Filed February 13, 2017 File No. 1 -9278 Dear Mr. Roche: We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant Office of Manufacturing and Construction