SEC Comment Letter for MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968) (MHK) — Jul 14, 2016
MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968)
Date: July 14, 2016 · CIK: 0000851968 · Accession: 0000000000-16-084461
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Mail 3561 July 14, 2016 Frank H. Boykin Chief Financial Officer and Vice President -Finance Mohawk Industries , Inc. 160 S. Industrial Blvd. Calhoun, Georgia 30701 Re: Mohawk Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 29, 2016 File No. 001 -13697 Dear Mr. Boykin : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules requir e. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products