SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Apr 11, 2013
Enovis CORP (ENOV) (CIK 0001420800)
Date: April 11, 2013 · CIK: 0001420800 · Accession: 0000000000-13-019529
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 April 11 , 2013 Via E -mail Mr. C. Scott Brannan Senior Vice Presi dent, Finance, Chief Financial Officer and Treasurer Colfax Corporation 8170 Maple Lawn Boulevard, Suite 180 Fulton, Maryland 20759
Re: Colfax Corporation Form 10 -K for the fis cal year ended December 31, 2012 Filed February 19, 2013 File No. 001-34045
Dear Mr. Brannan :
We have reviewed your filing and correspondence dated April 5, 2013 and we have the following comments.
Please respond to this letter within ten busine ss days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances , please tell us why in your response.
After reviewing the information you pr ovide in response to this comment , we may have additional comments.
Form 10 -K for the Fiscal Year Ended December 31, 2012
Item 8. Financial Statements
1. Further to your responses to prior comments 1 and 6, in future filings, please include the disclosures required by FASB ASC 805 -10-50-2 and FASB ASC 280 - 10-50-41.
C. Scott Brannan Colfax Corporation April 11 , 2013 Page 2
Note 17. Segment Information, page 85
2. We note from your response to prior comment 5 that you aggregate your fluid handling and gas handling operating segments. In future filings please disclose this fact. Refer to FASB ASC 280 -10-50-21.
You may contact Praveen Kartholy at (202) 551 -3778 or Kate Tillan , Assistant Chief Accountant, at (202) 551-3604 if you have questions regarding comments on the financial statements and related matters. You may also contact me at (202) 551 -3671 with any other questions.
Sincerely,
/s/ Kate Tillan for
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
April 11 , 2013
Via E -mail
Mr. C. Scott Brannan
Senior Vice Presi dent, Finance, Chief Financial Officer
and Treasurer
Colfax Corporation
8170 Maple Lawn Boulevard, Suite 180
Fulton, Maryland 20759
Re: Colfax Corporation
Form 10 -K for the fis cal year ended December 31, 2012
Filed February 19, 2013
File No. 001-34045
Dear Mr. Brannan :
We have reviewed your filing and correspondence dated April 5, 2013 and we
have the following comments.
Please respond to this letter within ten busine ss days by providing the requested
information or by advising us when you will provide the requested response. If you do
not believe our comments apply to your facts and circumstances , please tell us why in
your response.
After reviewing the information you pr ovide in response to this comment , we may
have additional comments.
Form 10 -K for the Fiscal Year Ended December 31, 2012
Item 8. Financial Statements
1. Further to your responses to prior comments 1 and 6, in future filings, please
include the disclosures required by FASB ASC 805 -10-50-2 and FASB ASC 280 -
10-50-41.
C. Scott Brannan
Colfax Corporation
April 11 , 2013
Page 2
Note 17. Segment Information, page 85
2. We note from your response to prior comment 5 that you aggregate your fluid
handling and gas handling operating segments. In future filings please disclose
this fact. Refer to FASB ASC 280 -10-50-21.
You may contact Praveen Kartholy at (202) 551 -3778 or Kate Tillan , Assistant
Chief Accountant, at (202) 551-3604 if you have questions regarding comments on the
financial statements and related matters. You may also contact me at (202) 551 -3671
with any other questions.
Sincerely,
/s/ Kate Tillan for
Martin James
Senior Assistant Chief Accou ntant