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SEC Company Response from MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968) (MHK) — Oct 1, 2012

MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968)
Date: Oct. 1, 2012 · CIK: 0000851968 · Accession: 0000851968-12-000076

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File numbers found in text: 001-13697

Date
October 1, 2012
Author
/s/ James T. Lucke
Form
CORRESP
Company
MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968)

Letter

Securities and Exchange Commission Filed February 29, 2012 Definitive Proxy Statement filed on Schedule 14A Filed April 3, 2012 File No. 001-13697

Re: Mohawk Industries, Inc.

Dear Ms. Thompson:

In connection with the review by the Securities and Exchange Commission of the above referenced filings of Mohawk Industries, Inc. (the “Company”), the Company acknowledges that:

•

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

•

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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 securities laws of the United States.

Thank you for your consideration of the Company's responses to the Staff's comments and we appreciate your review and assistance.

Very truly yours,
/s/ James T. Lucke

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CORRESP
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filename1.htm

		TandyLetter

October 1, 2012

Ms. Jennifer Thompson

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:  Mohawk Industries, Inc.

        Form 10-K for Fiscal Year Ended December 31, 2011

        Filed February 29, 2012

        Definitive Proxy Statement filed on Schedule 14A

        Filed April 3, 2012

        File No. 001-13697

Dear Ms. Thompson:

In connection with the review by the Securities and Exchange Commission of the above referenced filings of Mohawk Industries, Inc. (the “Company”), the Company acknowledges that:

•

 the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

•

 Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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 securities laws of the United States.

Thank you for your consideration of the Company's responses to the Staff's comments and we appreciate your review and assistance.

Very truly yours,

/s/ James T. Lucke

James T. Lucke

Vice President, General Counsel and Secretary

cc:    Jeffrey S. Lorberbaum

Frank H. Boykin

James F. Brunk

R. David Patton - Alston & Bird