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SEC Company Response from Enovis CORP (ENOV) (CIK 0001420800) (ENOV) — Apr 23, 2012

Enovis CORP (ENOV) (CIK 0001420800)
Date: April 23, 2012 · CIK: 0001420800 · Accession: 0000932440-12-000127

AI Filing Summary & Sentiment

Referenced dates: March 21, 2012

Date
April 23, 2012
Author
/s/ Eric McClafferty
Form
CORRESP
Company
Enovis CORP (ENOV) (CIK 0001420800)

Letter

Via EDGAR Division of Corporation Finance Colfax Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 23, 2012 File No. 1-34045

Dear Ms. Hardy:

On behalf of Colfax Corporation (“the Company”), this letter confirms the conversation with your office on Friday, April 20th regarding the Company’s response to the staff’s comments, dated March 21, 2012, relating to certain risk factors identified in the Company’s Form 10-K for the Fiscal Year Ended December 31, 2011.

As discussed, the Company continues to collect and analyze sales and order data from its business units, along with other information related to the business units’ contacts as requested in your March 21st letter. The Company finds that additional time is required to complete its review of the data necessary to respond to the questions posed in your letter. Thus, in accordance with Friday’s conversation on this subject, the Company is requesting an extension of time to respond to your letter to and including May 4, 2012. The Company will endeavor to submit its response prior to this date.

* * * * *

KELLEY DRYE & WARREN LLP

U.S. Securities and Exchange Commission

April 23, 2012

Page Two

If you have any questions, please do not hesitate to contact me at (202) 342-8841.

Sincerely,
/s/ Eric McClafferty

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CORRESP
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    corresp_475988.htm

April 23, 2012

Via EDGAR

U.S. Securities and Exchange Commission

Jennifer Hardy, Special Counsel

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:

Colfax Corporation

Form 10-K for Fiscal Year Ended December 31, 2011

Filed February 23, 2012

File No. 1-34045

Dear Ms. Hardy:

On behalf of Colfax Corporation (“the Company”), this letter confirms the conversation with your office on Friday, April 20th regarding the Company’s response to the staff’s comments, dated March 21, 2012, relating to certain risk factors identified in the Company’s Form 10-K for the Fiscal Year Ended December 31, 2011.

As discussed, the Company continues to collect and analyze sales and order data from its business units, along with other information related to the business units’ contacts as requested in your March 21st letter.  The Company finds that additional time is required to complete its review of the data necessary to respond to the questions posed in your letter.  Thus, in accordance with Friday’s conversation on this subject, the Company is requesting an extension of time to respond to your letter to and including May 4, 2012.  The Company will endeavor to submit its response prior to this date.

*     *     *     *     *

KELLEY DRYE & WARREN LLP

U.S. Securities and Exchange Commission

April 23, 2012

Page Two

     If you have any questions, please do not hesitate to contact me at (202) 342-8841.

Sincerely,

/s/ Eric McClafferty

Eric McClafferty