SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Dec 20, 2011

Enovis CORP (ENOV) (CIK 0001420800)
Date: Dec. 20, 2011 · CIK: 0001420800 · Accession: 0000000000-11-072849

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AI Filing Summary & Sentiment

File numbers found in text: 001-34045

Date

December 20, 2011

Author

Not clearly detected

Form

UPLOAD

Company

Enovis CORP (ENOV) (CIK 0001420800)

Letter

December 20, 2011 Via E-mail A. Lynne Puckett Senior Vice President, General Counsel and Secretary Colfax Corporation 8170 Maple Lawn Boulevard Fulton, MD 20759 Re: Colfax Corporation Preliminary Proxy Statement on Schedule 14A Filed October 13, 2011 File No. 001-34045

Dear Ms. Puckett: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Brian Cascio Brian Cascio Accounting Branch Chief cc: James A. McDonald Skadden, Arps, Slate, Meagher & Flom

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December 20, 2011
 Via E-mail

A. Lynne Puckett Senior Vice President, General Counsel and Secretary Colfax Corporation 8170 Maple Lawn Boulevard Fulton, MD 20759
Re: Colfax Corporation
Preliminary Proxy Statement on Schedule 14A Filed October 13, 2011 File No. 001-34045

Dear Ms. Puckett:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

           /s/ Brian Cascio    Brian Cascio
Accounting Branch Chief
  cc: James A. McDonald
Skadden, Arps, Slate, Meagher & Flom

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