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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 NI45tDhkTTmGQaL77IEx/zcJJKxC4NXXRSlfUXYFKXIkpU5Q6CYfZwlWewXc6oMQ
 tySKyqWe+XBLbl1Mdo1opA==

<SEC-DOCUMENT>0000000000-05-024034.txt : 20060510
<SEC-HEADER>0000000000-05-024034.hdr.sgml : 20060510
<ACCEPTANCE-DATETIME>20050516151023
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-024034
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050516

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARLISLE COMPANIES INC
		CENTRAL INDEX KEY:			0000790051
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED RUBBER PRODUCTS, NEC [3060]
		IRS NUMBER:				311168055
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		15800 JOHN J DELANEY DRIVE
		STREET 2:		SUITE 350
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28277
		BUSINESS PHONE:		7047521100

	MAIL ADDRESS:	
		STREET 1:		15800 JOHN J DELANEY DRIVE
		STREET 2:		SUITE 350
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28277
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      May 16, 2005

via U.S. mail and facsimile

Ms. Carol P. Lowe
Vice President and Chief Financial Officer
Carlisle Companies Incorporated
13925 Ballantyne Corporate Place, Suite 400
Charlotte, NC  28277

	RE:	Form 8-K Item 4.01 filed May 10, 2005
		File No. 001-09278

Dear Ms. Lowe:

      We have completed our review of your Form 8-K and have no
further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to the undersigned at (202) 824-5525.

							Sincerely,


							Ryan Rohn
							Staff Accountant
??

??

??

??

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


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

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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