SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934



Armstrong Flooring, Inc.
(Name of Issuer)

Common Stock, $0.0001 par value per share
(Title of Class of Securities)


                                                                             ________04238R106________
(CUSIP Number)

David Goldman
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5000
(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)


______________________ March 7, 2017________________________
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of §§ 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box .

1

CUSIP No. 04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Gabelli Funds, LLC   I.D. No.  13-4044523
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
      00-Funds of investment advisory clients
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   New York
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
842,799   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
842,799   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
842,799   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
3.02%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO
 
2

 
CUSIP No. 04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GAMCO Asset Management Inc. I.D. No.  13-4044521
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
   00-Funds of investment advisory clients
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   New York
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
844,199 (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
934,999 (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
934,399  (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
3.35%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO

3

 
CUSIP No.04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 Gabelli & Company Investment Advisers, Inc.                                   I.D. No.  13-3379374
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
00-Client Funds
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
4,000   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
4,000   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
4,000   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
0.01%
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO, IA

4


CUSIP No.04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Teton Advisors, Inc.    I.D. No.  13-4008049
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
00 – Funds of investment advisory clients
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
194,700 (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
202,600  (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
202,600  (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
0.73%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS) 
    IA, CO


5

 
CUSIP No. 04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GGCP, Inc.       I.D. No.  13-3056041
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   Wyoming
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
None   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
None   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
None   (Item 5)
 
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.00%
 
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

6

 
CUSIP No. 04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GAMCO Investors, Inc.                                                                                           I.D. No.  13-4007862
 
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
  Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
None   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
None   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
None   (Item 5)
 
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.00%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

7

 
CUSIP No.04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Associated Capital Group, Inc.                                                                                  I.D. No. 47-3965991
 
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
  Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
None   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
None   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
None   (Item 5)
 
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.00%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO
 
8

CUSIP No. 04238R106
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Mario J. Gabelli
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
Private Funds
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   USA
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
300   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
300   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
300   (Item 5)
 
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.00%
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IN

 
9

Item 1. Security and Issuer
The class of equity securities to which this statement on Schedule 13D relates is the Common Stock of Armstrong Flooring, Inc. (the "Issuer"), a Delaware corporation with principal offices located at 2500 Columbia Avenue, PO Box 3025, Lancaster, Pennsylvania 17604.

Item 2. Identity and Background
This statement is being filed by Mario J. Gabelli ("Mario Gabelli") and various entities which he
directly or indirectly controls or for which he acts as chief investment officer.  These entities, except for LICT Corporation ("LICT), CIBL, Inc. ("CIBL") and ICTC Group, Inc. ("ICTC"), engage in various aspects of the securities business, primarily as investment adviser to various institutional and individual clients, including registered investment companies and pension plans, and as general partner or the equivalent of various private investment partnerships or private funds.  Certain of these entities may also make investments for their own accounts.
The foregoing persons in the aggregate often own beneficially more than 5% of a class of equity securities of a particular issuer.  Although several of the foregoing persons are treated as institutional investors for purposes of reporting their beneficial ownership on the short-form Schedule 13G, the holdings of those who do not qualify as institutional investors may exceed the 1% threshold presented for filing on Schedule 13G or implementation of their investment philosophy may from time to time require action which could be viewed as not completely passive.  In order to avoid any question as to whether their beneficial ownership is being reported on the proper form and in order to provide greater investment flexibility and administrative uniformity, these persons have decided to file their beneficial ownership reports on the more detailed Schedule 13D form rather than on the short-form Schedule 13G and thereby to provide more expansive disclosure than may be necessary.
(a), (b) and (c) - This statement is being filed by one or more of the following persons: GGCP, Inc.  ("GGCP"), GGCP Holdings LLC ("GGCP Holdings"), GAMCO Investors, Inc. ("GBL"), Associated Capital Group, Inc. ("AC"), Gabelli Funds, LLC ("Gabelli Funds"), GAMCO Asset Management Inc. ("GAMCO"), Teton Advisors, Inc. ("Teton Advisors"), Gabelli & Company Investment Advisers, Inc. ("GCIA"), G.research, LLC ("G.research"), MJG Associates, Inc. ("MJG Associates"), Gabelli Foundation, Inc. ("Foundation"), MJG-IV Limited Partnership ("MJG-IV"),  Mario Gabelli, LICT, CIBL and ICTC.  Those of the foregoing persons signing this Schedule 13D are hereinafter referred to as the "Reporting Persons".
GGCP makes investments for its own account and is the manager and a member of GGCP Holdings which is the controlling shareholder of GBL and AC.  GBL, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those named below.  AC, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those listed below.
GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser registered under the Investment Advisers Act of 1940, as amended ("Advisers Act").  GAMCO is an investment manager providing discretionary managed account services for employee benefit plans, private investors, endowments, foundations and others.
GCIA, a wholly owned subsidiary of AC, is an investment adviser registered under the Advisers Act and serves as a general partner or investment manager to limited partnerships and offshore investment companies and other accounts.  As a part of its business, GCIA may purchase or sell securities for its own account.  GCIA is a general partner or investment manager of a number of funds or partnerships, including Gabelli Associates Fund, L.P., Gabelli Associates Fund II, L.P., Gabelli Associates Limited, Gabelli Associates Limited II E, ALCE Partners, L.P., Gabelli Capital Structure Arbitrage Fund LP, Gabelli Capital Structure Arbitrage Fund Limited, Gabelli Intermediate Credit Fund L.P., GAMA Select Energy + L.P., GAMCO Medical Opportunities L.P., and Gabelli Multimedia Partners, L.P.
G.research, a wholly owned subsidiary of GCIA, is a broker-dealer registered under the Securities Exchange Act of 1934, as amended ("1934 Act"), which as a part of its business regularly purchases and sells securities for its own account.
Gabelli Funds, a wholly owned subsidiary of GBL, is a limited liability company. Gabelli Funds is an investment adviser registered under the Advisers Act which provides advisory services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The GAMCO Growth Fund, The Gabelli Convertible and Income Securities Fund Inc., The Gabelli Value 25 Fund Inc., The Gabelli Small Cap Growth Fund, The Gabelli Equity Income Fund, The Gabelli ABC Fund, The GAMCO Global Telecommunications Fund, The Gabelli Gold Fund, Inc., The Gabelli Multimedia Trust Inc., The Gabelli Global Rising Income & Dividend Fund, The Gabelli Capital Asset Fund, The GAMCO International Growth Fund, Inc., The GAMCO Global Growth Fund, The Gabelli Utility Trust, The GAMCO Global Opportunity Fund, The Gabelli Utilities Fund, The Gabelli Dividend Growth Fund, The GAMCO Mathers Fund, The Gabelli Focus Five Fund, The Comstock Capital Value Fund, The Gabelli Dividend and Income Trust, The Gabelli Global Utility & Income Trust, The GAMCO Global Gold, Natural Resources, & Income Trust, The GAMCO Natural Resources Gold & Income Trust, The GDL Fund, Gabelli Enterprise Mergers & Acquisitions Fund, The Gabelli ESG Fund, Inc., The Gabelli Healthcare & Wellness Rx Trust, The Gabelli Global Small and Mid Cap Value Trust, Gabelli Value Plus+ Trust, The Gabelli Go Anywhere Trust, Bancroft Fund Ltd. and Ellsworth Growth & Income Fund Ltd. (collectively, the "Funds"), which are registered investment companies.  Gabelli Funds is also the investment adviser to the Gabelli Media Mogul NextShares, the Gabelli Food of All Nations NextShares and The GAMCO International SICAV (sub-funds GAMCO Merger Arbitrage and GAMCO All Cap Value), a UCITS III vehicle.
Teton Advisors, an investment adviser registered under the Advisers Act, provides discretionary advisory services to The TETON Westwood Mighty Mitessm Fund, The TETON Westwood Income Fund, The TETON Westwood SmallCap Equity Fund, and The TETON Westwood Mid-Cap Equity Fund.
MJG Associates provides advisory services to private investment partnerships and offshore funds.  Mario Gabelli is the sole shareholder, director and employee of MJG Associates.   MJG Associates is the Investment Manager of Gabelli International Limited and Gabelli Fund, LDC.  Mario J. Gabelli is the general partner of Gabelli Performance Partnership, LP.
The Foundation is a private foundation.  Mario Gabelli is the Chairman, a Trustee and the Investment Manager of the Foundation. Elisa M. Wilson is the President of the Foundation.
LICT is a holding company with operating subsidiaries engaged primarily in the rural telephone industry. LICT actively pursues new business ventures and acquisitions. LICT makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is the Chief Executive Officer, a director, and substantial shareholder of LICT.
ICTC is a holding company with subsidiaries in voice, broadband and other telecommunications services, primarily in the rural telephone industry. ICTC makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of ICTC.
CIBL is a holding company with interests in telecommunications operations, primarily in the rural telephone industry. CIBL actively pursues new business ventures and acquisitions. CIBL makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of CIBL.
Mario Gabelli is the controlling stockholder, Chief Executive Officer and a director of GGCP and Chairman and Chief Executive Officer of GBL. He is the Executive Chairman of AC.  Mario Gabelli is also a member of GGCP Holdings. Mario Gabelli is the controlling shareholder of Teton.
                             MJG-IV is a family partnership in which Mario Gabelli is the general partner.  Mario Gabelli has less than a 100% interest in MJG-IV.  MJG-IV makes investments for its own account.  Mario Gabelli disclaims ownership of the securities held by MJG-IV beyond his pecuniary interest.
The Reporting Persons do not admit that they constitute a group.
GAMCO is a New York corporation and GBL, AC, GCIA, and Teton Advisors are Delaware corporations, each having its principal business office at One Corporate Center, Rye, New York 10580. GGCP is a Wyoming corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.   GGCP Holdings is a Delaware limited liability corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.  G.research is a Delaware limited liability company having its principal officers at One Corporate Center, Rye, New York 10580.  Gabelli Funds is a New York limited liability company having its principal business office at One Corporate Center, Rye, New York 10580.  MJG Associates is a Connecticut corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.  The Foundation is a Nevada corporation having its principal offices at 165 West Liberty Street, Reno, Nevada 89501.  LICT is a Delaware corporation having its principal place of business as 401 Theodore Fremd Avenue, Rye, New York 10580. CIBL, Inc. is a Delaware corporation having its principal place of business as 165 West Liberty Street, Suite 220, Reno, NV 89501.  ICTC Group Inc. is a Delaware corporation having its principal place of business as 556 Main Street, Nome, North Dakota 58062.
For information required by instruction C to Schedule 13D with respect to the executive officers and directors of the foregoing entities and other related persons (collectively, "Covered Persons"), reference is made to Schedule I annexed hereto and incorporated herein by reference.
(d) – Not applicable.
(e) – Not applicable.
 (f) – Reference is made to Schedule I hereto.

Item 3. Source and Amount of Funds or Other Consideration
The Reporting Persons used an aggregate of approximately $36,604,995 to purchase the Securities reported as beneficially owned in Item 5.  GAMCO and Gabelli Funds used approximately $17,692,228 and $14,908,802  respectively, of funds that were provided through the accounts of certain of their investment advisory clients (and, in the case of some of such accounts at GAMCO, may be through borrowings from client margin accounts) in order to purchase the Securities for such clients.  GCIA used approximately $72,916 of client funds to purchase the Securities reported by it. Teton Advisors used approximately $3,925,238 funds of investment advisory clients to purchase the Securities reported by it. Mario Gabelli used approximately $5,811 of private funds to purchase the Securities reported by him.

Item 4. Purpose of Transaction
                             Each of the Reporting Persons has purchased and holds the Securities reported by it for investment for one or more accounts over which it has shared, sole, or both investment and/or voting power, for its own account, or both.
The Reporting Persons are engaged in the business of securities analysis and investment. The Reporting Persons analyze the operations, capital structure and markets of companies in which they invest, including the Issuer, on a continuous basis through analysis of documentation and discussions with knowledgeable industry and market observers and with representatives of such companies (often at the invitation of management).  As a result of these analytical activities one or more of the Reporting Persons may issue analysts reports, participate in interviews or hold discussions with third parties, with management or with Directors in which the Reporting Person may suggest or take a position with respect to potential changes in the operations, management or capital structure of such companies as a means of enhancing shareholder values.  Such suggestions or positions may relate to one or more of the transactions specified in clauses (a) through (j) of Item 4 of Schedule 13D including, without limitation, such matters as disposing of one or more businesses, selling the company or acquiring another company or business, changing operating or marketing strategies, adopting or not adopting, certain types of anti-takeover measures and restructuring the company's capitalization or dividend policy.
Each of the Reporting Persons intends to adhere to the foregoing investment philosophy with respect to the Issuer.  However, none of the Reporting Persons intends to seek control of the Issuer or participate in the management of the Issuer, and any Reporting Person that is registered as an investment company under the Company Act will participate in such a transaction only following receipt of an exemption from the SEC under Rule 17d-1 under the Company Act, if required, and in accordance with other applicable law.  In pursuing this investment philosophy, each Reporting Person will continuously assess the Issuer's business, financial condition, results of operations and prospects, general economic conditions, the securities markets in general and those for the Issuer's securities in particular, other developments and other investment opportunities, as well as the investment objectives and diversification requirements of its shareholders or clients and its fiduciary duties to such shareholders or clients.  Depending on such assessments, one or more of the Reporting Persons may acquire additional Securities or may determine to sell or otherwise dispose of all or some of its holdings of Securities.  Although the Reporting Persons share the same basic investment philosophy and although most portfolio decisions are made by or under the supervision of Mario Gabelli, the investment objectives and diversification requirements of various clients differ from those of other clients so that one or more Reporting Persons may be acquiring Securities while others are disposing of Securities.
With respect to voting of the Securities, the Reporting Persons have adopted general voting policies relating to voting on specified issues affecting corporate governance and shareholder values.  Under these policies, the Reporting Persons generally vote all securities over which they have voting power in favor of cumulative voting, financially reasonable golden parachutes, one share one vote, management cash incentives and pre-emptive rights and against greenmail, poison pills, supermajority voting, blank check preferred stock and super-dilutive stock options.  Exceptions may be made when management otherwise demonstrates superior sensitivity to the needs of shareholders.  In the event that the aggregate voting position of all Reporting Persons exceeds 25% of the total voting position of the Issuer, one or more of the filing persons may transfer voting and/or dispositive power over shares to independent committees of directors or the owners of such shares. Such committees vote and/or consider disposition of such shares independently of the Reporting Persons.
Each of the Covered Persons who is not a Reporting Person has purchased the Securities reported herein as beneficially owned by him for investment for his own account or that of one or more members of his immediate family.  Each such person may acquire additional Securities or dispose of some or all of the Securities reported herein with respect to him.
Other than as described above, none of the Reporting Persons and none of the Covered Persons who is not a Reporting Person has any present plans or proposals which relate to or would result in any transaction, change or event specified in clauses (a) through (j) of Item 4 of Schedule 13D.



Item 5. Interest In Securities Of The Issuer
(a) The aggregate number of Securities to which this Schedule 13D relates is 1,984,698 shares, representing 7.11% of the 27,929,606 shares outstanding as reported in the Issuer's most recently filed Form 10-K for the fiscal year ended  December 31, 2016.  The Reporting Persons beneficially own those Securities as follows:
Name
Shares of
Common Stock
% of Class of
Common
GAMCO
 
Gabelli Funds
 
GCIA
 
Teton Advisors
 
Mario Gabelli
 
                                     934,999
 
842,799
 
4,000
 
202,600
 
300
3.35%
 
3.02%
 
0.01%
 
0.73%
 
0.00%
 

Mario Gabelli is deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons.  GCIA is deemed to have beneficial ownership of the Securities owned beneficially by G.research.  AC, GBL and GGCP are deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons other than Mario Gabelli and the Foundation.
(b) Each of the Reporting Persons and Covered Persons has the sole power to vote or direct the vote and sole power to dispose or to direct the disposition of the Securities reported for it, either for its own benefit or for the benefit of its investment clients or its partners, as the case may be, except that (i) GAMCO does not have the authority to vote 90,800 of the reported shares, and Teton Advisors does not have the authority to vote 7,900 of the reported shares, (ii) Gabelli Funds has sole dispositive and voting power with respect to the shares of the Issuer held by the Funds so long as the aggregate voting interest of all joint filers does not exceed 25% of their total voting interest in the Issuer and, in that event, the Proxy Voting Committee of each Fund shall respectively vote that Fund's shares, (iii) at any time, the Proxy Voting Committee of each such Fund may take and exercise in its sole discretion the entire voting power with respect to the shares held by such fund under special  circumstances such as regulatory considerations, and (iv) the power of Mario Gabelli, AC, GBL, and GGCP is indirect with respect to Securities beneficially owned directly by other Reporting Persons.
(c) Information with respect to all transactions in the Securities which were effected during the past sixty days or since the most recent filing on Schedule 13D, whichever is less, by each of the Reporting Persons and Covered Persons is set forth on Schedule II annexed hereto and incorporated herein by reference.
 (d) The investment advisory clients of, or partnerships managed by, GAMCO, Gabelli Funds, Teton Advisors and MJG Associates have the sole right to receive and, subject to the notice, withdrawal and/or termination provisions of such advisory contracts and partnership arrangements, the sole power to direct the receipt of dividends from, and the proceeds of sale of, any of the Securities beneficially owned by such Reporting Persons on behalf of such clients or partnerships.  Except as noted, no such client or partnership has an interest by virtue of such relationship that relates to more than 5% of the Securities.
(e) Not applicable.

Item 6. Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer
The powers of disposition and voting of Gabelli Funds, Teton Advisors, GAMCO, GCIA and MJG Associates with respect to Securities owned beneficially by them on behalf of their investment advisory clients, and of MJG Associates and GCIA with respect to Securities owned beneficially by them on behalf of the partnerships or corporations which they directly or indirectly manage, are held pursuant to written agreements with such clients, partnerships and funds.

Item 7. Material to be Filed as an Exhibit
The following Exhibit A is attached hereto.  The following Exhibit B is incorporated by reference to Exhibit B in the Initial Schedule 13D of the Reporting Persons with respect to Lincare Holdings Inc.
Exhibit A:
Joint Filing Agreement
Exhibit B:
Powers of Attorney to David M. Goldman and Douglas R. Jamieson from Mario J. Gabelli individually and/or as an executive officer or director of any entity of which Mr. Gabelli serves.












10



 


Signature
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Dated: March 17, 2017



GGCP, INC.
MARIO J. GABELLI


By:/s/ David Goldman
     David Goldman
     Attorney-in-Fact



TETON ADVISORS, INC.
GABELLI FUNDS, LLC


By:/s/ David Goldman 
     David Goldman
     General Counsel – Teton Advisors, Inc.
& Gabelli Funds, LLC



  GAMCO INVESTORS, INC.


By:/s/ Kevin Handwerker 
     Kevin Handwerker
                General Counsel & Secretary – GAMCO Investors, Inc.


ASSOCIATED CAPITAL GROUP, INC.
GAMCO ASSET MANAGEMENT INC.
GABELLI & COMPANY INVESTMENT ADVISERS, INC.


By:/s/ Douglas R. Jamieson 
     Douglas R. Jamieson
                    President & Chief Executive Officer – Associated Capital
Group, Inc.
      President – GAMCO Asset Management Inc.
      President – Gabelli & Company Investment Advisers, Inc.




11



SCHEDULE I
     Information with Respect to Executive
Officers and Directors of the Undersigned
Schedule I to Schedule 13D is amended, in pertinent part, as follows:

The following sets forth as to each of the executive officers and directors of the undersigned: his name; his business address; his present principal occupation or employment and the name, principal business and address of any corporation or other organization in which such employment is conducted.  Unless otherwise specified, the principal employer of each such individual is GAMCO Asset Management Inc., Gabelli Funds, LLC, Gabelli & Company Investment Advisers, Inc., G.research, LLC, Teton Advisors, Inc., Associated Capital Group, Inc. or GAMCO Investors, Inc., the business address of each of which is One Corporate Center, Rye, New York 10580, and each such individual identified below is a citizen of the United States.  To the knowledge of the undersigned, during the last five years, no such person has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors), and no such person was a party to a civil proceeding of a judicial or administrative body of competent jurisdiction as a result of which he was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities law or finding any violation with respect to such laws except as reported in Item 2(d) and (e) of this Schedule 13D.










12


 


GAMCO Investors, Inc.
Directors:
   
 
               Edwin L. Artzt
 
 
 
 
Raymond C. Avansino
 
 
 
 
              Leslie B. Daniels
 
Former Chairman and Chief Executive Officer
Procter & Gamble Company
900 Adams Crossing
Cincinnati, OH 45202
 
Chairman & Chief Executive Officer
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501
 
Director
c/o GAMCO Investors, Inc.
One Corporate Center
Rye, NY 10580
 
 
Mario J. Gabelli
 
 
 
 
 
 
              Elisa M. Wilson
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman & Chief Executive Officer of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
Director
c/o GAMCO Investors, Inc.
One Corporate Center
Rye, NY 10580
 
     
               Eugene R. McGrath
 
Former Chairman and Chief Executive Officer
Consolidated Edison, Inc.
4 Irving Place
New York, NY 10003
 
 
               Robert S. Prather
 
 
President & Chief Executive Officer
Heartland Media, LLC
1843 West Wesley Road
Atlanta, GA 30327
 
 
Officers:
   
Mario J. Gabelli
 
Chairman and Chief Executive Officer
 
 
Henry G. Van der Eb
 
Bruce N. Alpert
 
Agnes Mullady
 
Kevin Handwerker
 
Senior Vice President
 
Senior Vice President
 
Senior Vice President
 
Executive Vice President, General Counsel and Secretary
 
     
     
GAMCO Asset Management Inc.
Directors:
 
   
Douglas R. Jamieson
Regina M. Pitaro
William S. Selby
 
   
Officers:
 
   
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer – Value Portfolios
 
 
Douglas R. Jamieson
 
               David Goldman
 
President, Chief Operating Officer and Managing Director
 
General Counsel, Secretary & Chief Compliance Officer
 
 
Gabelli Funds, LLC
Officers:
 
   
Mario J. Gabelli
 
Chief Investment Officer – Value Portfolios
 
Bruce N. Alpert
Executive Vice President and Chief Operating Officer
 
 
               Agnes Mullady
President and Chief Operating Officer – Open End Fund Division
 
 
               David Goldman
 
General Counsel
 
     
 
Gabelli Foundation, Inc.
Officers:
 
                Mario J. Gabelli
Chairman, Trustee & Chief Investment Officer
 
                Elisa M. Wilson
 
                Marc Gabelli
 
                Matthew R. Gabelli
 
                Michael Gabelli
President
 
Trustee
 
Trustee
 
Trustee
 
MJG-IV Limited Partnership
Officers:
 
                 Mario J. Gabelli
General Partner






13





GGCP, Inc.
Directors:
 
               Mario J. Gabelli
 
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman & Chief Executive Officer of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
Marc Gabelli
 
President – GGCP, Inc.
Matthew R. Gabelli
 
Vice President – Trading
G.research, Inc.
One Corporate Center
Rye,  NY 10580
 
              Michael Gabelli
 
 
President & COO
Gabelli & Partners, LLC
One Corporate Center
Rye, NY 10580
 
 
              Frederic V. Salerno
 
Chairman
Former Vice Chairman and Chief Financial Officer
Verizon Communications
 
 
               Vincent S. Tese
 
Executive Chairman – FCB Financial Corp
   
Officers:
 
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer
              Marc Gabelli
President
               Silvio A. Berni
 
Vice President, Assistant Secretary and Controller
   
GGCP Holdings LLC
Members:
 
              GGCP, Inc.
 
              Mario J. Gabelli
 
 
 
Manager and Member
 
Member







14


 


 
Teton Advisors, Inc.
Directors:
 
Howard F. Ward
 
               Nicholas F. Galluccio
 
               Vincent J. Amabile
 
               John Tesoro
 
Chairman of the Board
 
Chief Executive Officer and President
 
 
Officers:
 
Howard F. Ward
 
               Nicholas F. Galluccio
 
               Michael J. Mancuso
 
               David Goldman
 
               Tiffany Hayden
 
See above
 
See above
 
Chief Financial Officer
 
General Counsel
 
Secretary
   








15


 


 
Associated Capital Group, Inc.
Directors:
 
Mario J. Gabelli
 
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
Marc Gabelli
 
Chairman of The LGL Group, Inc.
2525 Shader Road
Orlando, FL 32804
 
Richard L. Bready
 
Former Chairman and Chief Executive Officer
Nortek, Inc.
50 Kennedy Plaza
Providence, RI 02903
 
              Bruce Lisman
 
 
Former Chairman - JP Morgan – Global Equity Division
Daniel R. Lee
 
 
 
Chief Executive Officer
Full House Resorts, Inc.
4670 South Ford Apache Road, Suite 190
Las Vegas, NV 89147
 
              Frederic V. Salerno
 
See above
 
              Salvatore F. Sodano
 
Vice Chairman of the Board
 
Officers:
 
Mario J. Gabelli
 
               Douglas R. Jamieson
 
               Patrick Dennis
 
               Kevin Handwerker
 
               Agnes Mullady
 
              David Fitzgerald
 
Executive Chairman
 
President and Chief Executive Officer
 
Executive Vice President and Chief Financial Officer
 
Executive Vice President, General Counsel and Secretary
 
Executive Vice President
 
Assistant Secretary
   
Gabelli & Company Investment Advisers, Inc.
 
Directors:
 
 
              Douglas R. Jamieson
 
 

Officers:
 
              Douglas R. Jamieson
 
Patrick Dennis
 
Kevin Handwerker
 
David Fitzgerald
Chief Executive Officer and President
 
Executive Vice President, Chief Financial Officer
 
Executive Vice President, General Counsel and Secretary
 
Assistant Secretary
 
G.research, LLC
 
 
Officers:
 
               Cornelius V. McGinity
 
               Patrick Dennis
 
               Maria Gigi
 
President
 
Executive Vice President and Chief Financial Officer
 
Controller and Financial Operations Principal
Bruce N. Alpert
 
               Douglas R. Jamieson
 
               Kevin Handwerker
 
               David Fitzgerald
 
               Josephine D. LaFauci
Vice President
 
Secretary
 
Assistant Secretary
 
Assistant Secretary
 
Chief Compliance Officer











16

 




SCHEDULE II
INFORMATION WITH RESPECT TO
TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)
                                            SHARES PURCHASED        AVERAGE
                        DATE            SOLD(-)             PRICE(2)
 
 COMMON STOCK-ARMSTRONG FLOORING,INC.

      GABELLI & COMPANY INVESTMENT ADVISERS,INC.
                       3/08/17            3,000            17.2363
                       2/08/17            1,000            21.2070
      GAMCO ASSET MANAGEMENT INC.
                       3/16/17            2,400            18.8131
                       3/15/17              500            18.6800
                       3/15/17              600            18.6763
                       3/15/17            1,200            18.7000
                       3/15/17              800            18.6925
                       3/15/17           13,700            18.5895
                       3/15/17           12,000            18.5889
                       3/15/17           17,550            18.5103
                       3/15/17            1,100            18.6964
                       3/15/17              400            18.6299
                       3/15/17            1,600            18.6200
                       3/14/17            4,900            18.5078
                       3/14/17            1,900            18.3526
                       3/13/17            6,200            18.4294
                       3/13/17            5,062            18.4957
                       3/10/17              500            18.2500
                       3/10/17              400            18.4975
                       3/10/17            4,000            18.2784
                       3/10/17            1,500            18.3000
                       3/10/17              500            18.4820
                       3/10/17              500            18.5800
                       3/10/17              300            18.3416
                       3/10/17           14,400            18.4400
                       3/10/17              300            18.4578
                       3/10/17            8,000-           18.2974
                       3/09/17            4,200            17.3395
                       3/09/17              700            17.3895
                       3/09/17              500            17.3060
                       3/09/17            1,638            17.2500
                       3/09/17            9,400            17.3910
                       3/09/17            4,300            18.1248
                       3/09/17            1,000            17.4808
                       3/09/17              900            17.1878
                       3/09/17            9,900            17.1801
                       3/09/17              664            17.9000
                       3/08/17            2,500            17.2967
                       3/08/17              800            17.4187
                       3/08/17            5,000            17.5249
                       3/08/17           22,700            16.9471
                       3/08/17              500            17.2967
                       3/08/17              600            17.3599
                       3/08/17              800            17.3612
                       3/08/17              600            17.4050
                       3/08/17              600            17.4099
                       3/08/17              600            17.4145
                       3/08/17              800            17.4125
                       3/08/17           17,800            17.4104
                       3/08/17            2,000            17.4427
                       3/08/17              500            17.4500
                       3/08/17              900            17.4363
                       3/08/17           14,200            17.5604
                       3/08/17            1,900            17.6294
                       3/08/17           10,000            17.6655
                       3/08/17            1,000            17.7900
                       3/08/17              800            17.4104
                       3/08/17            2,500            17.4063
                       3/08/17              500            17.4315
                       3/08/17            2,100            17.4310
                       3/08/17            2,300            17.4239
                       3/08/17            3,300            17.4060
                       3/07/17            2,100            18.8104
                       3/07/17            5,900            17.8000
                       3/07/17            1,900            18.7379
                       3/07/17            1,999            18.7482
                       3/07/17              900            18.7829
                       3/07/17              500            18.7925
                       3/07/17            4,300            18.7957
                       3/07/17            8,000            18.8150
                       3/07/17            1,100            18.8254
                       3/07/17           62,000            18.9471
                       3/07/17           15,000            17.8000
                       3/07/17            7,100            18.9871
                       3/07/17              800            18.9800
                       3/07/17            2,000            18.9795
                       3/07/17            4,550            18.9087
                       3/07/17            8,300            18.8846
                       3/07/17            3,000            18.9921
                       3/06/17            4,600            19.5169
                       3/06/17            3,600            19.3814
                       3/06/17            1,300            19.4904
                       3/06/17            5,300            19.4363
                       3/06/17            3,800            19.4245
                       3/06/17            1,100            19.4044
                       3/06/17            3,000            19.3989
                       3/06/17            4,000            19.3430
                       3/06/17            1,000            19.5659
                       3/06/17           15,200            19.5812
                       3/06/17              600            19.5694
                       3/06/17            5,800            19.3939
                       3/01/17           13,000            22.4393
                       2/28/17            4,900            21.2380
                       2/28/17            3,200            21.3144
                       2/28/17            1,000            21.3155
                       2/28/17            2,500            21.1823
                       2/28/17            1,000            21.3194
                       2/28/17              500            21.4599
                       2/27/17            1,800            22.5652
                       2/27/17              300            22.4300
                       2/24/17              300            22.0000
                       2/23/17              400            22.5047
                       2/22/17            1,500            22.5902
                       2/22/17            2,900            22.7505
                       2/22/17           13,800            22.5565
                       2/21/17              500-           22.2649
                       2/21/17              800            22.2725
                       2/17/17              800            22.0300
                       2/15/17            4,000            22.4398
                       2/14/17              700            21.6797
                       2/13/17            1,000            21.4261
                       2/10/17            3,000            21.5656
                       2/09/17              400            21.2800
                       2/09/17            3,500            21.2487
                       2/08/17            2,000            20.8304
                       2/08/17            2,000            20.8836
                       2/08/17            3,000            21.1551
                       2/08/17            1,000            20.8886
                       2/08/17              500            20.9700
                       2/07/17              600            20.8500
                       2/07/17              400            20.8800
                       2/07/17            1,704            21.0386
                       2/06/17              300            21.0000
                       2/06/17            1,200            21.0750
                       2/03/17              400            20.9600
                       2/02/17            3,000            20.6233
                       2/02/17            1,300            20.8099
                       2/02/17              400            20.8563
                       2/02/17            2,196            20.7800
                       2/02/17            3,490            20.8049
                       2/02/17              500            20.7800
                       2/02/17            2,000            20.8433
                       2/01/17            3,000            20.5138
                       2/01/17            3,000            20.8024
                       2/01/17            2,010            20.7974
                       2/01/17              600            20.8356
                       2/01/17              400            20.6925
                       1/31/17              700            20.8221
                       1/31/17            1,100            20.8655
                       1/31/17              700            20.8271
                       1/31/17            1,000            20.7600
                       1/30/17            1,000            20.9800
                       1/30/17           20,800            21.0402
                       1/30/17            6,800            20.9230
                       1/30/17            1,500            20.8079
                       1/27/17              300            21.2100
                       1/27/17              400            21.1790
                       1/26/17              300            21.7600
                       1/25/17              500            21.9805
                       1/25/17            2,000-           21.8475
                       1/24/17            1,800            21.0236
                       1/24/17              300            21.3576
                       1/23/17              316            20.1500
                       1/20/17              900            20.2500
                       1/20/17            1,000            20.2400
                       1/20/17              700            20.3286
                       1/19/17            2,100            20.1510
                       1/19/17            1,500            20.1800
                       1/19/17           18,000            20.1385
                       1/19/17            2,000            20.1337
                       1/19/17            1,300            20.0200
                       1/19/17              300            20.0800
                       1/19/17            1,506            20.0300
                       1/19/17              800            20.0300
                       1/18/17            2,000            20.3515
                       1/17/17              200            20.0907
                       1/17/17            1,494            20.0300
                       1/17/17              700            20.0300
          TETON ADVISORS, INC.
                       3/16/17            5,500            18.7062
                       3/16/17            2,100            18.7329
                       3/15/17            6,100            18.5834
                       3/09/17              500            17.9000
                       3/08/17            3,400            17.2967
                       3/07/17           20,000            17.8000
                       2/24/17            1,000            21.9795
                       2/23/17            8,079            22.4800
                       2/09/17           16,194            21.3092
                       2/08/17            3,054            21.1551
                       2/07/17            1,660            21.0386
                       2/06/17            4,500            21.0409
                       2/02/17            1,700            20.9567
                       1/27/17              813            21.2088
                       1/24/17           20,000            21.2943
                       1/20/17            1,200            20.2292
           GABELLI FUNDS, LLC.
               GABELLI FOCUS FIVE FUND
                       3/08/17           75,000            17.1549
                       3/07/17          200,000            17.8000
               GABELLI VALUE PLUS+ TRUST
                       3/08/17            1,600            17.2967
                       3/07/17           10,000            17.8000
               GABELLI SMALL CAP GROWTH FUND
                       3/08/17           18,500            17.2967
                       3/07/17          111,700            17.8000
                       3/01/17            5,926            22.3133
               GABELLI GLOBAL SMALL AND MIDCAP VALUE TRUST
                       3/13/17            2,500            18.3200
                       3/07/17            5,000            17.8000
               GABELLI GO ANYWHERE TRUST
                       3/08/17              500            17.2967
                       3/07/17            3,400            17.8000
               GABELLI GLOBAL RISING INCOME AND DIVIDEND FUND
                       3/08/17            3,000            17.2967
                       3/07/17           19,000            17.8000
                       3/01/17            6,000            22.3133
               GABELLI EQUITY TRUST
                       3/09/17           25,000            17.3424
                       3/08/17           15,000            17.3550
                       3/07/17           80,000            17.8000
               GABELLI DIVIDEND & INCOME TRUST
                       3/08/17            5,000            17.1722
                       3/07/17           70,000            17.8000
               GABELLI ASSET FUND
                       3/16/17            2,000            18.8200
                       3/09/17            4,000            17.3500
                       3/08/17            5,000            17.4859
                       3/07/17           25,000            17.8000
               THE GABELLI ESG FUND
                       3/07/17           20,000            17.8000
               GAMCO ALL CAP VALUE
                       3/09/17              500            17.9000
                       3/08/17            4,000            17.6790

(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NYSE.

(2) PRICE EXCLUDES COMMISSION.


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