SEC Comment Letter for LENNOX INTERNATIONAL INC (LII) (CIK 0001069202) (LII) — May 22, 2012
LENNOX INTERNATIONAL INC (LII) (CIK 0001069202)
Date: May 22, 2012 · CIK: 0001069202 · Accession: 0000000000-12-026408
AI Filing Summary & Sentiment
Letter
May 22 , 2012 Via E -mail Mr. Robert W. Hau Chief Financial Officer Lennox International Inc. 2140 Lake Park Blvd. Richardson, TX 75080
RE: Lennox International Inc. Form 10 -K for the Year Ended December 31, 2011 Filed February 16, 2012 File No. 1 -15149
Dear Mr. Hau:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from tak ing any action with respect to the company or the filing s 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. We urge all persons wh o are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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May 22 , 2012 Via E -mail Mr. Robert W. Hau Chief Financial Officer Lennox International Inc. 2140 Lake Park Blvd. Richardson, TX 75080 RE: Lennox International Inc. Form 10 -K for the Year Ended December 31, 2011 Filed February 16, 2012 File No. 1 -15149 Dear Mr. Hau: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from tak ing any action with respect to the company or the filing s 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. We urge all persons wh o are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief