SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Jul 30, 2010
Enovis CORP (ENOV) (CIK 0001420800)
Date: July 30, 2010 · CIK: 0001420800 · Accession: 0000000000-10-043433
AI Filing Summary & Sentiment
File numbers found in text: 001-34045
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE July 30, 2010 Via U.S. Mail and Fax (804) 560-4076 G. Scott Faison Senior Vice President, Finance and Chief Financial Officer Colfax Corporation 8730 Stony Point Parkway, Suite 150 Richmond, VA 23235 Re: Colfax Corporation Form 10-K for the fiscal year ended December 31, 2009 Filed February 25, 2010 File No. 001-34045
Dear Mr. Faison: We have reviewed your filing and corr espondence dated July 7, 2010 and have the following comment.
Please respond to this letter within ten business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances please tell us why in your response. After reviewing the information you provide in response to this comment, we may have additional comments.
Form 10-K for the fiscal year ended December 31, 2009 Item 8. Financial Statements
Note 18. Commitments and Contingencies, page 74
1. We refer to your response to prior comm ent 3. With respect to the significant increase in the asbestos liability record ed in the third quarter of 2009, in future filings, please clarify that the analysis performed in that quarter indicated that a
G. Scott Faison Colfax Corporation July 30, 2010 Page 2 statistically significant increase in the num ber of mesothelioma claims filings had occurred and was expected to contin ue, as described in your response.
You may contact Praveen Kartholy at ( 202) 551-3778 or Gary Todd at (202) 551- 3605 if you have questions regarding comments on the financial statements and related matters. Please contact Celia Soehner at (202) 551-3463 or Jay Mumford at (202) 551- 3637 with any other questions.
Sincerely,
Brian Cascio Accounting Branch Chief
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
July 30, 2010
Via U.S. Mail and Fax (804) 560-4076
G. Scott Faison Senior Vice President, Finance and Chief Financial Officer Colfax Corporation 8730 Stony Point Parkway, Suite 150 Richmond, VA 23235
Re: Colfax Corporation
Form 10-K for the fiscal year ended December 31, 2009
Filed February 25, 2010 File No. 001-34045
Dear Mr. Faison:
We have reviewed your filing and corr espondence dated July 7, 2010 and have
the following comment.
Please respond to this letter within ten business days by providing the requested
information or by advising us when you will provide the requested response. If you do not
believe our comment applies to your facts and circumstances please tell us why in your
response.
After reviewing the information you provide in response to this comment, we may
have additional comments.
Form 10-K for the fiscal year ended December 31, 2009
Item 8. Financial Statements
Note 18. Commitments and Contingencies, page 74
1. We refer to your response to prior comm ent 3. With respect to the significant
increase in the asbestos liability record ed in the third quarter of 2009, in future
filings, please clarify that the analysis performed in that quarter indicated that a
G. Scott Faison
Colfax Corporation July 30, 2010 Page 2
statistically significant increase in the num ber of mesothelioma claims filings had
occurred and was expected to contin ue, as described in your response.
You may contact Praveen Kartholy at ( 202) 551-3778 or Gary Todd at (202) 551-
3605 if you have questions regarding comments on the financial statements and related
matters. Please contact Celia Soehner at (202) 551-3463 or Jay Mumford at (202) 551-
3637 with any other questions.
Sincerely,
Brian Cascio Accounting Branch Chief