SEC Comment Letter 0000000000-23-005423 to TREX CO INC (TREX) (CIK 0001069878) (TREX)
TREX CO INC (TREX) (CIK 0001069878)
Date: May 22, 2023 · CIK: 0001069878 · Accession: 0000000000-23-005423
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File numbers found in text: 001-14649
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United States securities and exchange commission logo
May 22, 2023
Dennis C. Schemm
Chief Financial Officer
Trex Company, Inc.
160 Exeter Drive
Winchester, Virginia 22603-8605
Re:Trex Company, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 27, 2023
File No. 001-14649
Dear Dennis C. Schemm:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing