SecProbe.io

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 20, 2026

Phillip B. Berry
Chief Financial Officer
Enovis Corporation
2711 Centerville Road, Suite 400
Wilmington, Delaware 19808

 Re: Enovis Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2024
 Form 10-Q for the Fiscal Quarter Ended October 3, 2025
 File No. 001-34045
Dear Phillip B. Berry:

 We have reviewed you January 30, 2026 response to our comment letter and
have the
following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments. Unless
we note otherwise, any references to prior comments are to comments in our
December 22, 2025
letter.

Form 10-Q for the Fiscal Quarter Ended October 3, 2025
Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Non-GAAP Measures, page 31

1. We have reviewed your response to comment 2 and we believe that the
non-GAAP
 adjustment for the purchase of royalty interest is inconsistent with
Question 100.01 of the
 Compliance & Disclosure Interpretations on Non-GAAP Financial Measures.
 Please remove this non-GAAP adjustment from your presentation of
Adjusted EBITDA
 and Adjusted Net Income in future filings, including the presentation
in the press release
 on Form 8-K.
 February 20, 2026
Page 2
2. We have reviewed your response to comment 3 and we believe that the
non-GAAP
 adjustment for Inventory step-up in connection with acquired businesses
is inconsistent
 with Question 100.04 of the Compliance and Disclosure Interpretations on
Non-GAAP
 Financial Measures. Please remove this non-GAAP adjustment from your
presentation
 of Adjusted EBITDA and Adjusted Net Income in future filings, including
the
 presentation in the press release on Form 8-K.
3. We note your response to prior comment 4. To the extent that the
non-GAAP
 adjustments for strategic transaction costs continue to be material to
the non-GAAP
 measures, in future filings please include more detailed quantitative
and qualitative
 information about the nature of the adjustments, similar to your
response.
Form 10-K for the Fiscal Year Ended December 31, 2025
Consolidated Financial Statements
Note 19. Segment Information, page 106

4. We note your response to comment 1 and reissue in part. Please disclose
how the CODM
 uses the reported measure of segment profit or loss in assessing segment
performance
 and deciding how to allocate resources in future filings. Refer to ASC
280-10-50-29(f)
 and the example in ASC 280-10-55-47(bb).

 Please contact Kristin Lochhead at 202-551-3664 or Li Xiao at
202-551-4391 if you have
questions regarding comments on the financial statements and related matters.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and
 Services
</TEXT>
</DOCUMENT>