0000000000-22-012102.txt : 20230106 0000000000-22-012102.hdr.sgml : 20230106 20221107113008 ACCESSION NUMBER: 0000000000-22-012102 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221107 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CIRCOR INTERNATIONAL INC CENTRAL INDEX KEY: 0001091883 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FABRICATED METAL PRODUCTS [3490] IRS NUMBER: 043477276 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O CIRCOR INC STREET 2: 30 CORPORATE DR., SUITE 200 CITY: BURLINGTON STATE: MA ZIP: 01803-4238 BUSINESS PHONE: 7812701200 MAIL ADDRESS: STREET 1: C/O CIRCOR INC STREET 2: 30 CORPORATE DR., SUITE 200 CITY: BURLINGTON STATE: MA ZIP: 01803-4238 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M!K_ M1"7DI@&694KG>*SVY'#XR?G]7?SI8(3QZ?0=1AFAY8XO3D">R.A^", C(?+.?3D OZOMG%\Y4R$L'MW[<$1]?2,+N76GNR9V0 M&=>\VB^?&5:0=KON6=OQQ*,@QA>@.<[ZV-1B(Q;H+^9; MLDU;C6LI M+U1I=&QE*$-)4D-/4B!)3E1%4DY!5$E/3D%,($E.0R!#3U)215-0($QE='1E M,E@/AUZ@0M8WON!4:2-?BXWK.+Y4H;-> MS7T=&N=;M75^YJ.[]T^ARO#=_$%Z=TW%LP(#$T M72])1"!;/#AD.3)D,C(V9C0X-S8X-&-F-V(T,#@W-C4U8C=F,SAF/CPX9#DR M9#(R-F8T.#')E9@HR.#@V,PHE)45/ "1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 7, 2022 Arjun Sharma Chief Financial Officer CIRCOR International, Inc. 30 Corporate Drive, Suite 200 Burlington, MA 01803-4238 Re: CIRCOR International, Inc. Form 10-K for the Year Ended December 31, 2021 Form 10-Q for the Fiscal Quarter Ended July 3, 2022 Form 8-K furnished September 30, 2022 File No. 001-14962 Dear Arjun Sharma: We have reviewed your October 27, 2022 response to our comment letter and have the following comments. In some of our comments, we may 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. Unless we note otherwise, our references to prior comments are to comments in our September 14, 2022 letter. Form 10-Q for the Fiscal Quarter Ended July 3, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Segment Results, page 30 1. Your response to prior comment 1 indicates that you will no longer present orders as a non-GAAP measure and have determined it is instead a metric. Please revise to provide a clear definition of the metric and how it is calculated, why it is useful to investors, how management uses the metric and whether there are estimates or assumptions underlying the metric or its calculation for which disclosure is needed. Refer to SEC Release No. 33- 10751. Arjun Sharma CIRCOR International, Inc. November 7, 2022 Page 2 Form 8-K furnished September 30, 2022 Exhibit 99.2, page 22 2. Your response to prior comment 6 indicated that you would retitle free cash flow to adjusted free cash flow. Although you have done so in Exhibit 99.1, you did not revise the description on page 22 of Exhibit 99.2. Please revise future filings accordingly. You may contact Heather Clark at 202-551-3624 or Andrew Blume at 202-551-3254 with any questions. FirstName LastNameArjun Sharma Sincerely, Comapany NameCIRCOR International, Inc. Division of Corporation Finance November 7, 2022 Page 2 Office of Manufacturing FirstName LastName