SUN HYDRAULICS CORPORATION (NASDAQ:SNHY) Files An 8-K Financial Statements and Exhibits

Item 9.01 thereof to include the required financial statements
and pro forma financial information.

Item 9.01.Financial Statements and Exhibits.

The audited statement of assets acquired and liabilities assumed
was prepared using Suns acquisition method basis of accounting as
of the acquisition date of December 5, 2016 and audited
statements of net revenues and direct costs and operating
expenses for the years ended December 31, 2014 and 2015 and the
nine month period ended September 30, 2016 of the Power Controls
and Vehicle Technologies Lines of Business of Enovation Controls,
LLC, and the notes thereto are filed as exhibit 99.1 to this Form
8-K/A.

to a letter dated December 5, 2016, from the staff of the
division of Corporation Finance of the Securities and Exchange
Commission, the staff stated that it would not object to Suns
proposal to provide the above financial statements in
satisfaction of Rule 3-05 of the Regulation S-X as described in
Note 1 to the abbreviated financial statements filed as Exhibit
99.1 to this Form 8-K/A.

The unaudited pro forma combined balance sheet of Sun Hydraulics
Corporation as of October 1, 2016 and the unaudited pro forma
combined statements of operations for the year ended December 31,
2015 and the nine month period ended October 1, 2016, and the
notes thereto, are filed as Exhibit 99.2 to this Form 8-K/A.

(d)Exhibits.

About SUN HYDRAULICS CORPORATION (NASDAQ:SNHY)

Sun Hydraulics Corporation (Sun) designs and manufactures screw-in hydraulic cartridge valves and manifolds, which control force, speed and motion as integral components in fluid power systems. The Company operates through manufacturing and distribution of hydraulic components segment. The Company, at components level, designs and manufactures screw-in hydraulic cartridge valves, manifolds, and integrates fluid power packages and subsystems for industrial and mobile markets. It is also engaged in power controls and vehicle technologies lines of business. The Company sells its products across the globe through subsidiaries and independent distributors. It has operations in the United States, England, Germany, France, South Korea, China and India. Sun’s standard cartridge valves and manifolds are offered in multiple versions and size ranges. Its subsidiaries include Sun Hydraulik Holdings Limited, Sun Hydraulics Korea Corporation, High Country Tek, Inc. and Enovation Controls, LLC.

SUN HYDRAULICS CORPORATION (NASDAQ:SNHY) Recent Trading Information

SUN HYDRAULICS CORPORATION (NASDAQ:SNHY) closed its last trading session down -0.13 at 37.73 with 58,813 shares trading hands.