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October 1, 2012
Ms. Jennifer Thompson
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Mohawk Industries, Inc.
Form 10-K for Fiscal Year Ended December 31, 2011
Filed February 29, 2012
Definitive Proxy Statement filed on Schedule 14A
Filed April 3, 2012
File No. 001-13697
Dear Ms. Thompson:
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 filing; 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 Secretary
cc: Jeffrey S. Lorberbaum
Frank H. Boykin
James F. Brunk
R. David Patton - Alston & Bird