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SEC Comment Letter for Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Jun 19, 2015

Enovis CORP (ENOV) (CIK 0001420800)
Date: June 19, 2015 · CIK: 0001420800 · Accession: 0000000000-15-032461

AI Filing Summary & Sentiment

Date
December 31, 2014
Author
/s/ Brian Cascio
Form
UPLOAD
Company
Enovis CORP (ENOV) (CIK 0001420800)

Letter

June 19 , 2015 Via Email C. Scott Brannan Senior Vice President, Finance, Chief Financial Officer, and Treasurer Colfax Corporation 420 National Business Parkway, 5th Floor Annapolis Junction, Maryland 20701

Re: Colfax Corporation Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed February 17, 2015 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 assert 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/ Brian Cascio

Show Raw Text
June 19 , 2015

Via Email
C. Scott Brannan
Senior Vice President, Finance,
 Chief Financial Officer,
 and Treasurer
Colfax Corporation
420 National Business Parkway, 5th Floor
Annapolis  Junction, Maryland 20701

Re: Colfax Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2014
Filed February 17, 2015
 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 assert 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/ Brian Cascio

Brian Cascio
Accounting Branch Chief