<SEC-DOCUMENT>0001437749-17-017320.txt : 20171221
<SEC-HEADER>0001437749-17-017320.hdr.sgml : 20171221
<ACCEPTANCE-DATETIME>20171019150113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-17-017320
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERFACE INC
		CENTRAL INDEX KEY:			0000715787
		STANDARD INDUSTRIAL CLASSIFICATION:	CARPETS AND RUGS [2273]
		IRS NUMBER:				581451243
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2859 PACES FERRY RD
		STREET 2:		STE 2000
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		7704376800

	MAIL ADDRESS:	
		STREET 1:		2859 PACES FERRY RD
		STREET 2:		STE 2000
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30339

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERFACE FLOORING SYSTEMS INC
		DATE OF NAME CHANGE:	19870817
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">INTERFACE, INC.</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">2859 PACES FERRY ROAD, SUITE 2000</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">ATLANTA, GEORGIA 30339</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;">October 19<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">, 2017</font></p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>VIA EDGAR</b></u><font style="font-family:Times New Roman, Times, serif;font-size:10pt;"><u><b> CORRESPONDENCE</b></u><u><b> and</b></u><u><b> </b></u><u><b>EMAIL ONLY</b></u></font></p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">U.S. Securities and Exchange Commission</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Washington, D.C. 20549</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Attention: Jennifer Thompson</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

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			<p style="font-family:Times New Roman, Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;"><b>Re:</b></p>
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			<p style="font-family:Times New Roman, Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;"><b><font style="font-size:10pt;font-family:Times New Roman, Times, serif;">Interface, Inc.<br>
			Form 10-K for the Fiscal Year Ended January 1, 2017<br>
			Filed March 2, 2017<br>
			File No. 001-33994</font></b></p>
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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:72pt;margin-right:0pt;margin-top:0pt;text-align:left;text-indent:-36pt;"><b>&nbsp;</b></p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Dear Ms. Thompson:</p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Interface<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">, Inc. (the &ldquo;<u>Company</u>&rdquo;) has received the Staff&rsquo;s follow-up comment letter dated October 5, 2017 with respect to the above-referenced filing. The Company hereby requests that the Staff accept a deferral of the deadline for the Company&rsquo;s response to the follow-up comment letter to October 27, 2017, six business days after the deadline requested in your follow-up letter. This request is based on conflicting demands related to the Company&rsquo;s third quarter reporting cycle and related board and board committee meeting schedules. </font></p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><font style="font-family:Times New Roman, Times, serif;font-size:10pt;">If there are questions or concerns about the Company&rsquo;s proposed timeline, please do not hesitate to contact me at (770) 437-6883. Thank you.</font></p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: justify;">Sincerely,</p>

			<p style="margin: 0pt; text-align: justify;">&nbsp;</p>

			<p style="margin: 0pt; text-align: justify;">INTERFACE, INC.</p>

			<p style="margin: 0pt; text-align: justify;">&nbsp;</p>

			<p style="margin: 0pt; text-align: justify;">&nbsp;</p>

			<p style="margin: 0pt; text-align: justify;">By:<font style="font-family:Times New Roman, Times, serif; font-size:10pt"><u> /s/ Gregory J. Bauer </u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><u>&nbsp;&nbsp;&nbsp;&nbsp; </u></font></p>

			<p style="margin: 0pt; text-align: justify;">Gregory J. Bauer</p>

			<p style="margin: 0pt; text-align: justify;">Vice President</p>
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			<p style="margin: 0pt; text-align: justify; font-size: 10pt; font-family: Times New Roman,Times,serif;">cc:<font style="font-family:Times New Roman, Times, serif;font-size:10pt;"> </font></p>
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			<p style="margin: 0pt; text-align: justify; font-size: 10pt; font-family: Times New Roman,Times,serif;"><font style="font-family:Times New Roman, Times, serif;font-size:10pt;">David B. Foshee, Vice President, General Counsel and Secretary</font></p>
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			<td style="font-family: Times New Roman; font-size: 10pt;">David M. Eaton, Esq., Kilpatrick Townsend &amp; Stockton LLP</td>
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