SEC Comment Letter for DXP ENTERPRISES INC (DXPE) (CIK 0001020710) (DXPE) — Oct 5, 2011
DXP ENTERPRISES INC (DXPE) (CIK 0001020710)
Date: Oct. 5, 2011 · CIK: 0001020710 · Accession: 0000000000-11-058773
AI Filing Summary & Sentiment
Reasoning
Letter
October 5, 2011 Via E-mail Mr. Mac McConnell Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, Texas 77040 RE: DXP Enterprises, Inc. Form 10-K for the Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Period Ended June 30, 2011 Filed July 27, 2011 File No. 0-21513
Dear Mr. McConnell:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Hartz John Hartz S e n i o r A s s i s t a n t Chief Accountant
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October 5, 2011
Via E-mail
Mr. Mac McConnell
Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, Texas 77040
RE: DXP Enterprises, Inc.
Form 10-K for the Year Ended December 31, 2010
Filed March 16, 2011 Form 10-Q for the Period Ended June 30, 2011 Filed July 27, 2011 File No. 0-21513
Dear Mr. McConnell:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Hartz
John Hartz
S e n i o r A s s i s t a n t
Chief Accountant