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 May 4,
2001, related to our review of interim financial information of Armstrong
Holdings, Inc.

Our review report dated May 4, 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.

KPMG LLP

Philadelphia, Pennsylvania
May 8, 2001