Coming off a shortened, holiday week the IPO markets are back in action this week. The shortened holiday week saw three healthcare IPOs raise over $150 million, bringing the year-to-date total up to 34 successful IPO's.

Two companies plan to raise a combined $300 million this week. Overall the offerings aren't great, but offer an opportunity for investors to weigh their IPO options. One of the offerings this week has low sales growth but high cash flow, while the other offers high-growth, but high-loss.

First up we have Atkore International Group (ATKR  ) which is a deal spun out of Tyco. This manufacturer of electrical raceway tubing and mechanical products plans to raise $252 million by offering 12 million shares at a range of $20-22. According to their filings, 85% of sales are from products currently holding the #1 or #2 US market shares. Atkore has grown through six acquisitions and looks to drive growth through further M&A. Due to plummeting raw material costs, organic sales growth decreased 6% to $1.6 billion in the last twelve months, but in turn EBITDA margins grew more than 50% to 13.9%.

Finally, our smallest offering of the week is China Online Education (51Talk) (COE  ). The third tech IPO of the year, this provider of online, one-on-one English language instruction in China plans to raise $46 million by offering only 2.4 million shares at a range of $18 - 20. It has been widely reported that China's online English learning market is growing fast at 54% a year, but is becoming increasingly crowded. According to their filings, 51Talk's sales spiked 196% to $24 million last year, however its heavy spending on marketing and R&D has resulted in a cash burn of $20 million.