Mail Stop 3561                                                  September 13,
2018


Mr. Jay D. Gould
Chief Executive Officer
Interface, Inc.
2859 Paces Ferry Road, Suite 2000
Atlanta, Georgia 30339

       Re:      Interface, Inc.
                Form 10-K for the Fiscal Year Ended December 31, 2017
                Filed March 1, 2018
                Form 8-K filed July 25, 2018
                File No. 001-33994

Dear Mr. Gould:

       We have limited our review of your filings to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2017
Item 1. Business
Made-to-Order and Global Manufacturing Capabilities, page 4

   1. You disclose that about half of your modular carpet products are
made-to-order. You
      also state that you provide custom samples and customized final products.
Your current
      disclosure does not convey to a reader whether your made-to-order
products and/or
      custom samples represent a significant portion of your total revenues or
how these
      products differ from products that are not customized or made-to-order.
In order to assist
      us in better understanding what your made-to-order and customized final
products
      represent and how they are different from products that are not
customized or made-to-
      order, please provide the following:

             Tell us in more detail, and revise your disclosure to clarify to
your investors, the level
             of customization of your made-to-order products. It is unclear to
us whether your
             current disclosure is meant to indicate you provide customers with
one-of-a-kind
 Mr. Jay D. Gould
Interface, Inc.
September 13, 2018
Page 2

           products that would be difficult to resell if the order were
cancelled or returned or
           whether your disclosure refers to an inventory management approach
where
           customers select from a set number of options and you generally
manufacture
           modular carpet products only after an order is received.

           Tell us how the salient terms of your contracts for made-to-order
and customized
           product and sample sales, including payment terms, rights of return
and time between
           order and delivery, differ from the salient terms of your contracts
for products that are
           not made-to-order or customized. If there is a significant
difference, revise your
           disclosure to clarify this to your investors, or tell us why such
disclosure is not
           appropriate. Please also clarify whether you provide design services
as a part of
           customizing or creating made-to-order products for your customers.

           Tell us the percentage of your total revenues that are comprised
from sales of
           customized and made-to-order products.

Form 8-K filed July 25, 2018
Exhibit 99.1
Reconciliation of Non-GAAP Performance Measures to GAAP Performance Measures

    2. We note you present certain adjustments in your non-GAAP performance
measures
       Adjusted Net Income and Adjusted Earnings Per Share net of income taxes.
In future
       filings, please revise to present the effect of income taxes as a
separate adjustment to
       comply with Non-GAAP Financial Measures C&DI 102.11.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or
Myra
Moosariparambil, Staff Accountant at (202) 551-3796 if you have questions
regarding comments
on the financial statements and related matters. Please contact me at (202)
551-3737 with any
other questions.


                                                             Sincerely,

                                                             /s/ James
Allegretto for

                                                             Jennifer Thompson
                                                             Accounting Branch
Chief
                                                             Office of Consumer
Products