Brian L. MacNeal
Senior Vice President and
Chief Financial Officer
Phone:(717) 396-4791
Fax:(717) 396-3531
E-Mail:blmacneal@armstrongceilings.com
May 20, 2020
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549-4631
Re:Armstrong World Industries, Inc.
Form 10-K for Fiscal Year Ended December 31, 2019
Filed February 25, 2020
File No. 001-02116
Dear Division of Corporation Finance:
We submit this letter in connection with the comments from the staff of the United States Securities and Exchange Commission received by letter dated May 11, 2020 (the “Comment Letter”) related to the above-referenced filing.
We are working expeditiously to respond to the Comment Letter, and respectfully request an extension of time to respond. We currently anticipate submitting a response to the Comment Letter by June 8, 2020.
If you have any questions or would like further clarification, please feel free to contact Steve McNamara, Vice President and Controller, at (717) 396-3420 or me at (717) 396-4791.
Sincerely, |
|
/s/ Brian L. MacNeal |
Brian L. MacNeal, |
Senior Vice President and Chief Financial Officer |
Armstrong World Industries
2500 Columbia Avenue, Lancaster, PA 17603
717.397.0611 | www.armstrongceilings.com