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May 17, 2010
Mr. H. Christopher Owings
Assistant Director
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Assistant Director
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Mohawk Industries, Inc. Definitive Proxy Statement on Schedule 14A, Filed April 5, 2010 File No. 001-13697 |
Dear Mr. Owings:
In connection with the review by the Securities and Exchange Commission of the above referenced filings of Mohawk Industries, Inc. (the “Company”), the Company acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; | ||
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; 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. |
Thank you for your consideration of the Company’s responses to the Staff’s comments and we appreciate your review and assistance.
Very truly yours, | ||||
/s/ James T. Lucke | ||||
James T. Lucke | ||||
Vice President, General Counsel and Assistant Secretary Mohawk Industries, Inc. | ||||
cc: | Catherine Brown Jeffrey S. Lorberbaum Frank H. Boykin James F. Brunk R. David Patton |
P.O. Box 12069 • Calhoun, GA 30703-7002 • 706-629-7721 • 800-241-4494