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