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                               May 27, 2022

       Bruce Hausmann
       Vice President and Chief Financial Officer
       Interface Inc
       1280 West Peachtree Street
       Atlanta Georgia 30309

                                                        Re: Interface Inc
                                                            Form 10-K for the
Fiscal Year Ended January 2, 2022
                                                            Filed March 2, 2022
                                                            File No. 001-33994

       Dear Mr. Hausmann:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended January 2, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operation
       Critical Accounting Policies and Estimates
       Goodwill, page 38

   1.                                                   Revise this discussion
in future filings to include information that will allow investors to
                                                        better assess the
probability of future goodwill impairment charges. For example, please
                                                        disclose whether your
reporting unit is at risk of failing the quantitative impairment test or
                                                        whether the fair value
of your reporting unit is substantially in excess of carrying value
                                                        and is not at risk of
failing. For each reporting unit at risk of failing, disclose the
                                                        following:

                                                              the percentage by
which fair value exceeded carrying value at the date of the most
                                                            recent test;
                                                              a more detailed
description of the methods and key assumptions used and how the
 Bruce Hausmann
Interface Inc
May 27, 2022
Page 2
              key assumptions were determined;
                a discussion of the degree of uncertainty associated with the
assumptions; and
                a description of potential events and/or changes in
circumstances that could
              reasonably be expected to negatively affect the key assumptions.

         Refer to Item 303(b)(3) of Regulation S-K.
Notes to Consolidated Financial Statements
Note 3 - Revenue Recognition
Disaggregation of Revenue, page 55

2.       We note from page 4 that you offer various product categories,
including Modular Carpet,
         Modular Resilient Flooring, Rubber Flooring, as well as other
products. Please tell us
         how you considered the guidance in ASC 606-10-50-5 and ASC
606-10-55-89 through
         55-91 when evaluating whether to disclose disaggregated revenue by
product categories in
         addition to revenue by customer geographic region.
       In closing, 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.

       You may contact Andi Carpenter, Staff Accountant, at 202-551-3645 or
Martin James,
Senior Advisor, at 202-551-3671 with any questions.



FirstName LastNameBruce Hausmann                              Sincerely,
Comapany NameInterface Inc
                                                              Division of
Corporation Finance
May 27, 2022 Page 2                                           Office of
Manufacturing
FirstName LastName