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SEC Comment Letter for DXP ENTERPRISES INC (DXPE) (CIK 0001020710) (DXPE) — Mar 22, 2010

DXP ENTERPRISES INC (DXPE) (CIK 0001020710)
Date: March 22, 2010 · CIK: 0001020710 · Accession: 0000000000-10-015566

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 19, 2010
Author
Rufus Decker
Form
UPLOAD
Company
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 March 19, 2010

via U.S. mail and facsimile

Mac McConnell, Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, TX 77040 RE: DXP Enterprises, Inc Item 4.02(a) Form 8-K Filed March 9, 2010 File No. 0-21513 Dear Mr. McConnell:

We have completed our review of your 4.02 Form 8-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 Tracey McKoy, Staff Accountant, at (202) 551-3772 or in her absence, to the undersigned at (202) 551-3769. Sincerely, 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

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
March 19, 2010

via U.S. mail and facsimile

Mac McConnell, Chief Financial Officer  DXP Enterprises, Inc.  7272 Pinemont Houston, TX 77040
 RE: DXP Enterprises, Inc
  Item 4.02(a) Form 8-K
  Filed March 9, 2010   File No. 0-21513
Dear Mr. McConnell:

We have completed our review of your  4.02 Form 8-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 Tracey McKoy, Staff Accountant,  at (202) 551-3772 or in her absence, to
the undersigned at (202) 551-3769.
Sincerely,
           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