Mail Stop 4628

                                                             October 4, 2018

Via Facsimile
Christopher M. Hix
Senior Vice President, Chief Financial Officer and Treasurer
Colfax Corporation
420 National Business Parkway, 5th Floor
Annapolis Junction, MD 20701

       Re:      Colfax Corporation
                Form 10-K for the Fiscal Year Ended December 31, 2017
                Filed February 16, 2018
                File No. 1-34045

Dear Mr. Hix:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comments.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comments, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

  Risk Factors, page 7
We have done and may continue to do business in countries subject to U.S.
sanctions..., page 10

   1. In your letter to us dated May 26, 2015, you discussed contacts with
Sudan and Syria.
      Your disclosure does not discuss contacts with those countries. As you
know, Sudan and
      Syria are designated by the State Department as state sponsors of
terrorism and are
      subject to U.S. sanctions and/or export controls. Please describe to us
the nature and
      extent of any past, current, and anticipated contacts with Sudan and
Syria since the 2015
      letter, including with their governments, whether through subsidiaries,
distributors,
      resellers, affiliates, or other direct or indirect arrangements. Please
also discuss the
      materiality of any contacts, in quantitative terms and in terms of
qualitative factors that a
      reasonable investor would deem important in making an investment
decision. Tell us the
      approximate dollar amounts of any revenues, assets and liabilities
associated with Sudan
 Christopher M. Hix
Colfax Corporation
October 4, 2018
Page 2

         and Syria for the last three fiscal years and the subsequent interim
period. Finally, tell us
         whether any contacts involve dual use products and, if so, the nature
of the dual uses.

      2. Section 3.23 of the September 24, 2017 Purchase Agreement between you
and Circor
         International, Inc. sets forth a representation that, except as
described in Section 3.23 of
         your Disclosure Letter, the fluid handling business is being, and
since September 1, 2012
         has been, conducted in compliance with all applicable United States
import, export
         control and sanctions laws and regulations. Please tell us whether
those exceptions relate
         to Sudan, Syria or North Korea.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Jennifer Hardy, Special Counsel, at (202) 551-3767 or
me at (202) 551-
3470 if you have any questions about the comments or our review.

                                                               Sincerely,

                                                               /s/ Cecilia Blye

                                                               Cecilia Blye,
Chief
                                                               Office of Global
Security Risk

cc:      Ronald Mueller, Esq.
         Gibson, Dunn & Crutcher LLP

         Amanda Ravitz
         Assistant Director