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SEC Comment Letter for DXP ENTERPRISES INC (DXPE) (CIK 0001020710) (DXPE) — Jun 30, 2014

DXP ENTERPRISES INC (DXPE) (CIK 0001020710)
Date: June 30, 2014 · CIK: 0001020710 · Accession: 0000000000-14-033043

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 30, 2014
Author
/s/ Terence O ’Brien
Form
UPLOAD
Company
DXP ENTERPRISES INC (DXPE) (CIK 0001020710)

Letter

June 30, 2014 Via Facsimile Mac McConnell Chief Financial Officer DXP Enterprises, Inc. 7272 Pinemont Houston, Texas 77040

Re: DXP Enterprises, Inc. Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 11, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 File No. 0 -21513

Dear Mr. McConnell :

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

Show Raw Text
June 30, 2014

Via Facsimile
Mac McConnell
Chief Financial Officer
DXP Enterprises, Inc.
7272 Pinemont
Houston, Texas 77040

Re: DXP Enterprises, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2013
Filed March 11, 2014
Definitive Proxy Statement on Schedule 14A
Filed April 30, 2014
File No. 0 -21513

Dear Mr. McConnell :

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Terence O ’Brien

Terence O’Brien
Branch Chief