SEC Comment Letter for ENODIS PLC (CIK 0001116547) — Apr 29, 2005
ENODIS PLC (CIK 0001116547)
Date: April 29, 2005 · CIK: 0001116547 · Accession: 0000000000-05-021041
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
April 29, 2005
via U.S. mail and facsimile
David S. McCulloch, Chief Executive Officer
Enodis PLC
2227 Welbilt Boulevard
New Port Richey, FL 34655
RE: Form 20-F for the fiscal year ended October 2, 2004
File No. 1-15032
Dear Mr. McCulloch:
We have completed our review of your Form 20-F and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filing, please direct them to Meagan Caldwell, Staff Accountant,
at
(202) 824-5578 or, in her absence, Nathan Cheney, Assistant Chief
Accountant, at (202)942-1804.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>