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SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — May 18, 2012

Enovis CORP (ENOV) (CIK 0001420800)
Date: May 18, 2012 · CIK: 0001420800 · Accession: 0000000000-12-026027

AI Filing Summary & Sentiment

Referenced dates: March 21, 2012

Date
May 18, 2012
Author
Not clearly detected
Form
UPLOAD
Company
Enovis CORP (ENOV) (CIK 0001420800)

Letter

Re: Colfax Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 23, 2012 File No. 1-34045 Dear Mr. Kiefaber:

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE

May 18, 2012 Via Facsimile Clay H. Kiefaber President and Chief Executive Officer Colfax Corporation 8170 Maple Lawn Boulevard Suite 180 Fulton, MD 20759

We refer you to our comment letter dated March 21, 2012 regarding business contacts with Iran, Syria, Sudan and Cuba. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the co mpany may not assert staff co mments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

S i n c e r e l y ,

/s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Amanda Ravitz Assistant Director Division of Cor poration Finance

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
       DIVISION OF
CORPORATION FINANCE

May 18, 2012
Via Facsimile
Clay H. Kiefaber
President and Chief Executive Officer Colfax Corporation 8170 Maple Lawn Boulevard Suite 180
Fulton, MD 20759

 Re: Colfax Corporation
  Form 10-K for the Fiscal Year Ended December 31, 2011   Filed February 23, 2012   File No. 1-34045
Dear Mr. Kiefaber:

We refer you to our comment letter dated March 21, 2012 regarding business
contacts with Iran, Syria, Sudan and Cuba.  We  have completed our review of this subject
matter.  We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from  taking any action with respect to the
company or the filing and the co mpany may not assert staff co mments as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of
the United States.  We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        S i n c e r e l y ,

        /s/ Cecilia Blye          C e c i l i a  B l y e ,  C h i e f          Office of Global Security Risk   cc:  Amanda Ravitz   Assistant Director  Division of Cor poration Finance