-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HY9eFinkyh4cedUZmYqTvI98eBFQhQxM3YpRp1bbA0p0SzcNl3Hd0mtvhccyj535
 0QFDDGugYGxs4YvemAF4YQ==

<SEC-DOCUMENT>0000000000-05-026343.txt : 20060505
<SEC-HEADER>0000000000-05-026343.hdr.sgml : 20060505
<ACCEPTANCE-DATETIME>20050527153706
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-026343
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050527

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LENNOX INTERNATIONAL INC
		CENTRAL INDEX KEY:			0001069202
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585]
		IRS NUMBER:				420991521
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2140 LAKE PARK BLVD
		CITY:			RICHARDSON
		STATE:			TX
		ZIP:			75080
		BUSINESS PHONE:		972-497-5000

	MAIL ADDRESS:	
		STREET 1:		2140 LAKE PARK BLVD
		CITY:			RICHARDSON
		STATE:			TX
		ZIP:			75080
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-05-005117
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      May 27, 2005

via U.S. mail and facsimile

Mr. Robert E. Schjerven
Chief Executive Officer, Lennox International Inc.
2140 Lake Park Blvd.
Richardson, TX  75080

	RE:	Form 10-K for the fiscal year ended December 31, 2004
			File No. 1-15149

Dear Mr. Schjerven:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to the undersigned at (202)
551-
3769.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----