SEC Comment Letter for DXP ENTERPRISES INC (DXPE) (CIK 0001020710) (DXPE) — May 25, 2007
DXP ENTERPRISES INC (DXPE) (CIK 0001020710)
Date: May 25, 2007 · CIK: 0001020710 · Accession: 0000000000-07-026405
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL May 25, 2007 Mac McConnell Senior Vice President and Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, Texas 77040 RE: DXP Enterprises, Inc. Form 10-K for Fiscal Year Ended December 31, 2006 Form 10-Q for Fiscal Quarter Ended March 31, 2007 File No. 0-21513
Dear Mr. McConnell:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to the undersigned at (202) 551-3769.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
May 25, 2007
Mac McConnell
Senior Vice President and Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, Texas 77040
RE: DXP Enterprises, Inc.
Form 10-K for Fiscal Year Ended December 31, 2006
Form 10-Q for Fiscal Quarter Ended March 31, 2007 File No. 0-21513
Dear Mr. McConnell:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to
the undersigned at (202) 551-3769.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f