SEC Comment Letter for LENNOX INTERNATIONAL INC (LII) (CIK 0001069202) (LII) — Aug 13, 2009
LENNOX INTERNATIONAL INC (LII) (CIK 0001069202)
Date: Aug. 13, 2009 · CIK: 0001069202 · Accession: 0000000000-09-044444
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
August 13, 2009 Roy A. Rumbough Chief Financial Officer Lennox International, Inc. 2140 Lake Park Blvd. Richardson, Texas 75080 RE: Lennox International, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Forms 10-Q for Fiscal Quart er Ended March 31, 2009 and June 30, 2009 Definitive Proxy Statement filed April 17, 2009 File No. 1-15149 Dear Mr. Rumbough:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of legal or disclosure matters in your filings, pleas e direct them to Chambre Ma lone, Attorney, at (202) 551- 3262 or, in her absence, Jay Ingram, Legal Branch Chief, at (202) 551-3397. Please contact Ernest Greene, Staff Accountant, at (202) 551-3733 or, in his absence, the undersigned at (202) 551-3689, if you have que stions regarding our review of the financial statements and related matters. Sincerely, John Hartz S e n i o r A s s i s t a n t Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
August 13, 2009
Roy A. Rumbough Chief Financial Officer Lennox International, Inc. 2140 Lake Park Blvd. Richardson, Texas 75080
RE: Lennox International, Inc.
Form 10-K for Fiscal Year Ended December 31, 2008
Forms 10-Q for Fiscal Quart er Ended March 31, 2009 and
June 30, 2009 Definitive Proxy Statement filed April 17, 2009 File No. 1-15149
Dear Mr. Rumbough:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, pleas e direct them to Chambre Ma lone, Attorney, at (202) 551-
3262 or, in her absence, Jay Ingram, Legal Branch Chief, at (202) 551-3397. Please
contact Ernest Greene, Staff Accountant, at (202) 551-3733 or, in his absence, the
undersigned at (202) 551-3689, if you have que stions regarding our review of the
financial statements and related matters. Sincerely, John Hartz
S e n i o r A s s i s t a n t
Chief Accountant