That's What Friends Are For is an album by American singers Johnny Mathis and Deniece Williams that was released in July 1978 by Columbia Records. The project was a continuation of the pairing of the artists that began on his previous LP, You Light Up My Life, which included "Too Much, Too Little, Too Late", the duet that was on its way to number one on three different charts in Billboard magazine as the recording sessions for this album got underway.