Attached files
| file | filename |
|---|---|
| EX-32.2 - Colfax CORP | v204786_ex32-2.htm |
| EX-31.2 - Colfax CORP | v204786_ex31-2.htm |
| EX-10.3 - Colfax CORP | v204786_ex10-3.htm |
| EX-32.1 - Colfax CORP | v204786_ex32-1.htm |
| EX-31.1 - Colfax CORP | v204786_ex31-1.htm |
| EX-10.2 - Colfax CORP | v204786_ex10-2.htm |
| 10-Q - Colfax CORP | v204786_10q.htm |
Exhibit
18.1
Preferability
Letter of Independent Registered Public Accounting Firm
September
29, 2010
Board of
Directors
Colfax
Corporation
Ladies
and Gentlemen:
Note 7
of the Notes to the Condensed Consolidated Financial Statements of Colfax
Corporation (the “Company”) included in its Form 10-Q for the period ended
October 1, 2010 describes an accounting change regarding the date of the
Company’s required annual goodwill and indefinite-lived intangible asset
impairment assessment from the last day of the fourth quarter to the first day
of the fourth quarter. There are no authoritative criteria for
determining which date is preferable based on the particular circumstances;
however, we conclude that such change is acceptable, and based on your business
judgment to make this change and for the stated reasons, is preferable in your
circumstances. We have not conducted an audit in accordance with the
standards of the Public Company Accounting Oversight Board (United States) of
any financial statements of the Company as of any date or for any period
subsequent to December 31, 2009, and therefore we do not express any opinion on
any financial statements of the Company subsequent to that date.
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Very
truly yours,
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/s/
Ernst & Young
LLP
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