SEC Comment Letter for DXP ENTERPRISES INC (DXPE) (CIK 0001020710) (DXPE) — Feb 5, 2010

DXP ENTERPRISES INC (DXPE) (CIK 0001020710)
Date: Feb. 5, 2010 · CIK: 0001020710 · Accession: 0000000000-10-007473

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Document Type

Confidence

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Date

February 5, 2010

Author

John Hartz

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DXP ENTERPRISES INC (DXPE) (CIK 0001020710)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 February 5, 2010 Mr. Mac McConnell Senior Vice President and Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, TX 77040 RE: Form 10-K/A for the fiscal year ended December 31, 2008 Forms 10-Q/A for the periods ende d March 31, 2009, June 30, 2009 and September 30, 2009 Schedule 14A filed on April 29, 2009 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 regardi ng our review of legal or disclosure matters in your filings, please direct them to Era Anagnosti, Staff Attorney, at (202) 551- 3369 or, in her absence, Jay Ingram, Legal Branch Chief, at (202) 551-3397. Please contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, the undersigned at (202) 551-3689 if you have que stions regarding our review of the financial statements and related matters. Sincerely, John Hartz Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
 February 5, 2010
 Mr. Mac McConnell Senior Vice President and Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, TX  77040
 RE: Form 10-K/A for the fiscal  year ended December 31, 2008
Forms 10-Q/A for the periods ende d March 31, 2009, June 30, 2009 and
September 30, 2009
  Schedule 14A filed on April 29, 2009
  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 regardi ng our review of legal or disclosure
matters in your filings, please direct them to Era Anagnosti,  Staff Attorney, at (202) 551-
3369 or, in her absence, Jay Ingram, Legal Branch Chief, at (202) 551-3397.  Please
contact Jeffrey Gordon, Staff Accountant, at  (202) 551-3866 or, in  his absence, the
undersigned at (202) 551-3689 if you have que stions regarding our review of the
financial statements and related matters.
 Sincerely,
 John Hartz
 Senior Assistant Chief Accountant

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