Exhibit No. 15 Armstrong Holdings, Inc. Lancaster, Pennsylvania Ladies and Gentlemen: RE: Registration Statement Nos. 33-74501; 33-91890; 33-18996; 33-29768; 33-18997; 33-65768; 333-74633; 333-79093. With respect to the subject Registration Statements, we acknowledge our awareness of the incorporation by reference therein of our report dated November 14, 2000, related to our review of interim financial information of Armstrong Holdings, Inc. Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a 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. KPMG LLP Philadelphia, Pennsylvania November 14, 2000