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
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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