Mail Stop 4628
October 23, 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 refer you to our comment letter dated October 4, 2018 regarding
business contacts
with Sudan and Syria. We have completed our review of this subject matter. 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.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global
Security Risk
cc: Ronald Mueller, Esq.
Gibson, Dunn & Crutcher LLP
Amanda Ravitz
Assistant Director