-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IAbMEzWz3FayUPo64/Wprg31qtVAGt45Bw+ikX3hHA7bmiHsqSKTemkjbZj3/0WG n7c9hltRzZTFzexdaLeECg== 0000000000-06-028778.txt : 20061124 0000000000-06-028778.hdr.sgml : 20061123 20060620091219 ACCESSION NUMBER: 0000000000-06-028778 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060620 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CHART INDUSTRIES INC CENTRAL INDEX KEY: 0000892553 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED PLATE WORK (BOILER SHOPS) [3443] IRS NUMBER: 341712937 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: ONE INFINITY CORPORATE CENTRE DRIVE STREET 2: SUITE 300 CITY: GARFIELD HEIGHTS STATE: OH ZIP: 44125-5370 BUSINESS PHONE: 4407531490 MAIL ADDRESS: STREET 1: ONE INFINITY CORPORATE CENTRE DRIVE STREET 2: SUITE 300 CITY: GARFIELD HEIGHTS STATE: OH ZIP: 44125-5370 LETTER 1 filename1.txt MAIL STOP 7010 June 19, 2006 Matthew J. Klaben, Esq. Vice President, General Counsel and Secretary Chart Industries, Inc. One Infinity Corporate Centre Drive Suite 300 Garfield Heights, Ohio 44125-5370 RE: Chart Industries, Inc. Registration Statement on Form S-1 File No. 333-133254 Amended June 14, 2006 Dear Mr. Klaben: We have reviewed your amended filing and have the following comments. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Pro Forma Balance Sheet, page 38 1. Please breakout the shareholder`s equity section into its separate components on the face of the pro forma balance sheet, so that readers can better understand the changes that are occurring. Please also show the number of shares authorized, issued and outstanding on a historical and pro forma basis. 2. Please disclose in Note (C) to the pro forma balance sheet each of the dividends that will be paid, including the related amounts, rather than just referring to the use of proceeds section. Closing Comments You may contact Jeffery Gordon at (202) 551-33866 or Rufus Decker at (202) 551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Craig Slivka at (202) 555-3729 or the undersigned Branch Chief who supervised review of your filings at (202) 551-3767, with any other questions. Sincerely, Jennifer Hardy Branch Chief CC: Edward P. Tolley III, Esq. Simpson Thacher & Bartlett, LLP (212) 455-2502 Matthew J. Klaben, Esq. Chart Industries, Inc. Page 1 of 2 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----