Correspondence 0001193125-23-106494 from TREX CO INC (TREX) (CIK 0001069878) (TREX)
TREX CO INC (TREX) (CIK 0001069878)
Date: April 19, 2023 · CIK: 0001069878 · Accession: 0001193125-23-106494
AI Filing Summary & Sentiment
File numbers found in text: 001-14649
Referenced dates: April 13, 2023
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CORRESP 1 filename1.htm CORRESP Brian M. Brown Admitted in Virginia and Michigan (804) 343-5023 brian.brown@wrvblaw.com April 18, 2023 VIA ELECTRONIC FILING Ms. Heather Clark Mr. Andrew Blume Office of Manufacturing Division of Corporation Finance United States Securities and Exchange Commission 100 F Street NE Washington, D.C. 20549 Re: Trex Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 27, 2023 File No. 001-14649 Dear Ms. Clark and Mr. Blume: Trex Company, Inc. (“Trex”) received a letter dated April 13, 2023, from the U.S. Securities and Exchange Commission (“SEC”) requesting that Trex respond to SEC comments regarding its Form 10-K for the Fiscal Year Ended December 31, 2022. Trex is diligently working to provide the requested information and respond to the comments. On behalf of Trex, Woods Rogers Vandeventer Black PLC is hereby requesting an extension of time in order to accommodate the schedules of certain key personnel, who are currently preparing for Company’s earnings release and shareholder meeting and working with the Trex Board of Directors and Board Committees for its quarterly Board and Committee meetings scheduled to be held shortly thereinafter. Please accept this letter as our request that the SEC grant Trex an extension to respond no later than May 22, 2023. Thank you for your consideration on this matter. Sincerely, WOODS ROGERS VANDEVENTER BLACK PLC Brian M. Brown BMB:kf