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United States securities and exchange commission logo
August 4, 2022
Alan J.M. Haughie
Chief Financial Officer
Louisiana-Pacific Corporation
414 Union Street, Suite 2000
Nashville, Tennessee 37219
Re: Louisiana-Pacific
Corporation
Form 10-K for
Fiscal Year Ended December 31, 2021
Filed February 22,
2022
File No. 001-07107
Dear Mr. Haughie:
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