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SEC Company Response from MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968) (MHK) — May 20, 2010

MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968)
Date: May 20, 2010 · CIK: 0000851968 · Accession: 0000950123-10-051618

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File numbers found in text: 001-13697

Date
May 20, 2010
Author
Assistant Director
Form
CORRESP
Company
MOHAWK INDUSTRIES INC (MHK) (CIK 0000851968)

Letter

Securities and Exchange Commission Mohawk Industries, Inc. Form 10-K for Fiscal Year Ended December 31, 2009, Filed February 26, 2010 Definitive Proxy Statement on Schedule 14A, Filed April 5, 2010 File No. 001-13697

Re:

Dear Mr. Owings:

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 filings; 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

corresp

May 20, 2010

Mr. H. Christopher Owings

Assistant Director

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, 2009, Filed February 26, 2010

Definitive Proxy Statement on Schedule 14A, Filed April 5, 2010

File No. 001-13697

Dear Mr. Owings:

     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 filings; 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 Assistant

Secretary

Mohawk Industries, Inc.

    cc:

    Catherine Brown

Jeffrey S. Lorberbaum

Frank H. Boykin

James F. Brunk

R. David Patton