Exhibit No. 15

                   Awareness Letter from Independent Auditors

August 6, 2002

Armstrong Holdings, Inc.
Lancaster, Pennsylvania

Re:  Registration Statement No. 333-74501; 33-91890; 33-18996; 33-18997;
33-65768; 333-74633; 333-79093; 333-43872

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated August 6, 2002 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