GTLS-corresp-01-05-2015 Cover Letter
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| Chart Industries, Inc. |
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| One Infinity Corporate Centre Drive, Suite 300 |
| Garfield Heights, Ohio 44125 |
| Phone: 440-753-1490 Fax: 440-753-1491 |
| www.chart-ind.com |
January 5, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
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Attention: | | Cecilia Blye |
| | Office of Global Security Risk Chief |
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Re: | | Chart Industries, Inc. |
| | Form 10-K for Fiscal Year Ended December 31, 2013 |
| | Filed February 25, 2014 |
| | File No. 1-11442 |
Dear Ms. Blye:
On December 22, 2014, Chart Industries, Inc., a Delaware corporation (“we,” “us,” “our,” or the “Company”), filed a preliminary response letter in response to the Staff’s comment letter, dated December 15, 2014, regarding the above-referenced filing. That letter was filed without a conformed signature. Pursuant to our telephone conversation today with the Staff, we are refiling the original letter with a conformed signature. Except for the inclusion of the conformed signature, the letter filed today is identical to the letter filed on December 22.
If you have any further comments or questions regarding this matter, please do not hesitate to contact me at (440) 544-1249.
Very truly yours,
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By: | | /s/ Matthew J. Klaben |
| | Matthew J. Klaben |
| | Vice President, General Counsel and |
| | Secretary |
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cc: | | Michael F. Biehl |
| | Kenneth J. Webster |
| | David Maraldo, Ernst & Young LLP |
| | Arthur C. Hall III, Calfee, Halter & Griswold LLP |