SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Apr 23, 2008
Enovis CORP (ENOV) (CIK 0001420800)
Date: April 23, 2008 · CIK: 0001420800 · Accession: 0000000000-08-020822
AI Filing Summary & Sentiment
File numbers found in text: 333-148486
Letter
April 18, 2008 Mailstop 6010 John A. Young Colfax Corporation 8730 Stony Point Parkway, Suite 150 Richmond, Virginia 23235 Re: Colfax Corporation Form S-1, Amendment No. 3 File No. 333-148486 Filed April 16, 2008
Dear Mr. Young: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
General
1. Please note that we may have additional comments when you include pricing information and fill in the blanks throughout the prospectus.
John A. Young Colfax Corporation April 18, 2008 Page 2 Recent Developments, page 10
2. Please update to disclose any material changes that occur or if more detailed financial information becomes available to you prior to effectiveness. Some of our stockholders…, page 18
3. Reconcile the first sentence with the disclosure under “Use of Proceeds,” which states that the Rales and entities they control “currently own all of our outstanding preferred stock.” If that statement is true, revise the risk factor accordingly.
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. Please contact Alan Morris at (202) 551-3601 or me at (202) 551-3800 if you have any questions. Sincerely, Peggy Fisher Assistant Director cc. Michael J. Silver (Hogan & Hartson) VIA TELEFAX (410) 539-6981
Show Raw Text
April 18, 2008 Mailstop 6010
John A. Young Colfax Corporation 8730 Stony Point Parkway, Suite 150 Richmond, Virginia 23235
Re: Colfax Corporation
Form S-1, Amendment No. 3
File No. 333-148486 Filed April 16, 2008
Dear Mr. Young:
We have reviewed your filing and have the following comments. Where
indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.
Please understand that the purpose of our review process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
General
1. Please note that we may have additional comments when you include pricing
information and fill in the blanks throughout the prospectus.
John A. Young
Colfax Corporation April 18, 2008 Page 2 Recent Developments, page 10
2. Please update to disclose any material changes that occur or if more detailed
financial information becomes available to you prior to effectiveness.
Some of our stockholders…, page 18
3. Reconcile the first sentence with the disclosure under “Use of Proceeds,” which
states that the Rales and entities they control “currently own all of our outstanding preferred stock.” If that statement is true, revise the risk factor accordingly.
As appropriate, please amend your registration statement in response to these
comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
Please contact Alan Morris at (202) 551-3601 or me at (202) 551-3800 if you
have any questions.
Sincerely, Peggy Fisher Assistant Director
cc. Michael J. Silver (Hogan & Hartson) VIA TELEFAX (410) 539-6981