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- 10-Q Quarterly report
- 15 Awareness Letter for Independent Auditors
- 31.1 Certification for Michael D. Lockhart for Armstrong Holdings, Inc
- 31.2 Certification for Leonard A. Companaro for Armstrong Holdings, Inc
- 31.3 Certification for Michael D. Lockhart for Armstrong World Industries
- 31.4 Certification for Leonard A. Companaro for Armstrong World Industries
- 32.1 Certification for Michael D. Lockhart for Section 906 of the Sarbanes-oxley Act
- 32.2 Certification for Leonard A. Companaro for Section 906 of the Sarbanes-oxley Act
Exhibit No. 15
Awareness Letter from Independent Registered Public Accounting Firm
July 28, 2004
Armstrong Holdings, Inc.
Lancaster, Pennsylvania
Re: Registration Statement No. 333-74501; 33-91890; 33-18996; 33-18997; 33-65768; 333-79093; 333-43872
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated July 28, 2004 related to our review of interim financial information of Armstrong Holdings, Inc.
Pursuant to Rule 436 under the Securities Act of 1933 (the “Act”), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
Philadelphia, Pennsylvania