Armstrong World Industries, Inc. Lancaster, Pennsylvania Gentlemen: With respect to the Post Effective Amendment to the Registration Statement filed on Form S-8, we acknowledge our awareness of the incorporation by reference therein of our report dated May 6, 1996, related to our review of interim financial information. Pursuant to Rule 436(c) under the Securities Act, 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 Peat Marwick LLP KPMG Peat Marwick LLP Philadelphia, Pennsylvania July 26, 1996