Exhibit No. 15



Armstrong Holdings, Inc.
Lancaster, Pennsylvania

Ladies and Gentlemen:

     Re:  Registration Statement Nos. 333-74501; 33-91890; 33-18996; 33-29768;
               33-18997; 33-65768; 333-74633; 333-79093; 333-43872.

With respect to the subject registration statements, we acknowledge our
awareness of the incorporation by reference therein of our report dated August
3, 2001, related to our review of interim financial information of Armstrong
Holdings, Inc.

Our review report dated August 3, 2001, contains a paragraph that states three
of the Company's domestic subsidiaries, including Armstrong World Industries,
Inc., filed separate voluntary petitions for relief under Chapter 11 of the
United States Bankruptcy Code on December 6, 2000 and Armstrong World
Industries, Inc. has also defaulted on certain debt obligations. Our review
report also states that the filing under Chapter 11 and the resulting increased
uncertainty regarding the Company's potential asbestos liabilities raise
substantial doubt about the Company's ability to continue as a going concern.
The accompanying condensed consolidated financial statements do not include any
adjustments that might result from the outcome of these uncertainties.

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.

Very truly yours,

/s/  KPMG LLP

Philadelphia, Pennsylvania
August 3, 2001