SEC Comment Letter for LENNOX INTERNATIONAL INC (LII) (CIK 0001069202) (LII) — May 27, 2005
LENNOX INTERNATIONAL INC (LII) (CIK 0001069202)
Date: May 27, 2005 · CIK: 0001069202 · Accession: 0000000000-05-026343
AI Filing Summary & Sentiment
Letter
May 27, 2005 via U.S. mail and facsimile Mr. Robert E. Schjerven Chief Executive Officer, Lennox International Inc. 2140 Lake Park Blvd. Richardson, TX 75080
RE: Form 10-K for the fiscal year ended December 31, 2004 File No. 1-15149
Dear Mr. Schjerven:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
May 27, 2005
via U.S. mail and facsimile
Mr. Robert E. Schjerven
Chief Executive Officer, Lennox International Inc.
2140 Lake Park Blvd.
Richardson, TX 75080
RE: Form 10-K for the fiscal year ended December 31, 2004
File No. 1-15149
Dear Mr. Schjerven:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
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