Confidential Treatment Requested by Colfax Corporation
March 12, 2008
BY EDGAR AND HAND DELIVERY
United States Securities and Exchange Commission
Peggy Fisher, Assistant Director
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, DC 20549
Registration Statement on Form S-1
Filed January 4, 2008
File No. 333-148486
Dear Ms. Fisher:
On behalf of Colfax Corporation (Company), this letter is in response to certain of the staffs comments regarding its foreign subsidiaries activities in Cuba contained in the staffs letter of comment dated February 1, 2008 to John A. Young, with respect to the above-referenced Registration Statement on Form S-1 (the Registration Statement).
[***Confidential Information Omitted***]
If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to contact me at (202) 637-5464 or Michael J. Silver at (410) 659-2741.
|/s/ John B. Beckman|
John B. Beckman