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                    January 12, 2023

       James F. Brunk
       Chief Financial Officer
       Mohawk Industries, Inc.
       160 S. Industrial Blvd.
       Calhoun, GA 30701

                                                        Re: Mohawk Industries,
Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed February 23,
2022
                                                            File No. 001-13697

       Dear James F. Brunk:

              We have completed our review of your filing. 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.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing