SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Apr 18, 2013

Enovis CORP (ENOV) (CIK 0001420800)
Date: April 18, 2013 · CIK: 0001420800 · Accession: 0000000000-13-020918

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AI Filing Summary & Sentiment

Date

December 31, 2012

Author

/s/ Martin James

Form

UPLOAD

Company

Enovis CORP (ENOV) (CIK 0001420800)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 16 , 2013 Via E -mail Mr. C. Scott Brannan Senior Vice President, 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 fiscal year ended December 31, 2012 Filed February 19, 2013 File No. 001 -34045

Dear Mr. Brannan:

We have completed our review of your filings. 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 s and the company may not as sert staff comments 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        April 16 , 2013

Via E -mail
Mr. C. Scott Brannan
Senior Vice President, 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 fiscal year ended December 31, 2012
  Filed February 19, 2013
  File No. 001 -34045

Dear Mr. Brannan:

We have completed our review of your filings.  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 s and the company may not as sert
staff comments 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 s to be certain that the filing s
include the information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Martin James

  Martin James
Senior Assistant Chief Accountant

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