<SEC-DOCUMENT>0001020710-17-000017.txt : 20171117
<SEC-HEADER>0001020710-17-000017.hdr.sgml : 20171117
<ACCEPTANCE-DATETIME>20171117143226
ACCESSION NUMBER:		0001020710-17-000017
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171116
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20171117
DATE AS OF CHANGE:		20171117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DXP ENTERPRISES INC
		CENTRAL INDEX KEY:			0001020710
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-INDUSTRIAL MACHINERY & EQUIPMENT [5084]
		IRS NUMBER:				760509661
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0727

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21513
		FILM NUMBER:		171210595

	BUSINESS ADDRESS:	
		STREET 1:		7272 PINEMONT DRIVE
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77040
		BUSINESS PHONE:		7139964700

	MAIL ADDRESS:	
		STREET 1:		7272 PINEMONT DRIVE
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77040

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INDEX INC
		DATE OF NAME CHANGE:	19960808
</SEC-HEADER>
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<TYPE>8-K
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<DESCRIPTION>DXP ENTERPRISES, INC 8-K
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<div style="FONT-SIZE: 12pt; FONT-WEIGHT: normal; TEXT-ALIGN: center">CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT</div>

<div style="FONT-SIZE: 14pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">&#160;</div>

<div style="FONT-SIZE: 14pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">UNITED STATES</div>

<div style="FONT-SIZE: 14pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">SECURITIES AND EXCHANGE COMMISSION</div>

<div style="FONT-SIZE: 12pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">Washington, D.C.&#160; 20549</div>

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<div style="FONT-SIZE: 18pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">FORM 8-K</div>

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<div style="FONT-SIZE: 10pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">CURRENT REPORT</div>

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<div style="FONT-SIZE: 10pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</div>

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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">Date of Report (date of earliest event reported):&#160; <strong>November 16, 2017</strong></div>
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<td style="FONT-SIZE: 24pt; WIDTH: 100%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; FONT-WEIGHT: bold; TEXT-ALIGN: center">DXP Enterprises, Inc.</td>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(Exact name of registrant as specified in its charter)</div>
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<div style="FONT-SIZE: 10pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">Texas</div>
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<div style="FONT-SIZE: 10pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">0-21513</div>
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<div style="FONT-SIZE: 10pt; FONT-WEIGHT: bold; TEXT-ALIGN: center">76-0509661</div>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(State or other jurisdiction</div>

<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">of incorporation)</div>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(Commission</div>

<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">File Number)</div>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(I.R.S. Employer</div>

<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">Identification No.)</div>
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<td style="WIDTH: 100%; VERTICAL-ALIGN: top; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: center">&#160;7272 Pinemont Drive, Houston, Texas 77040</td>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(Address of principal executive offices and zip code)</div>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">Registrant&#8217;s telephone number, including area code:&#160; (713) 996-4700</div>
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<div style="FONT-SIZE: 10pt; TEXT-ALIGN: center">(Former name or former address, if changed since last report)</div>
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<div style="TEXT-ALIGN: left">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):</div>

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<td style="WIDTH: 18pt; VERTICAL-ALIGN: top; align: right">&#9744;</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</td>
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<td style="WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</td>
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<td style="WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Pre-commencement communications pursuant to Rule 14d-2(b) under The Exchange Act (17 CFR 240.14d-2(b))</td>
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<td style="WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Pre-commencement communications pursuant to Rule 13e-4(c) under The Exchange Act (17 CFR 240.13e-4(c))</td>
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<div style="FONT-WEIGHT: bold; TEXT-ALIGN: justify"><u>Item 4.01</u> Changes in Registrant's Certifying Accountant.</div>

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<div>Effective November 16, 2017, Hein &amp; Associates LLP ("Hein"), the independent registered public accounting firm for DXP Enterprises, Inc. (the "Company"), combined with Moss Adams LLP ("Moss Adams"). As a result of this transaction, on November 16, 2017, Hein resigned as the independent registered public accounting firm for the Company. Concurrent with such resignation, the Company's audit committee approved the engagement of Moss Adams as the new independent registered public accounting firm for the Company.</div>

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<div>The audit report of Hein on the Company's financial statements for the year ended December 31, 2016 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.</div>

<div>&#160;</div>

<div>During the fiscal year ended December 31, 2016 and through the subsequent interim period preceding Hein's resignation, there were no disagreements between the Company and Hein on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Hein would have caused them to make reference thereto in their report on the Company's financial statements for such year.</div>

<div>&#160;</div>

<div>During the fiscal year ended December 31, 2016 and through the subsequent interim period preceding Hein's resignation, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K, except Hein's report dated March 31, 2017, expressed an opinion that the Company had not maintained effective internal control over financial reporting as of December 31, 2016, because of the effect of material weaknesses on the achievement of the control objectives of the control criteria.</div>

<div>&#160;</div>

<div>During the fiscal year ended December 31, 2016 and through the subsequent interim period preceding Moss Adam's engagement, the Company did not consult with Moss Adams on either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company's financial statements, and Moss Adams did not provide either a written report or oral advise to the Company that Moss Adams concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.</div>

<div>&#160;</div>

<div>The Company has provided Hein a copy of the disclosures in this Form 8-K and has requested that Hein furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company's statements herein. A copy of the letter dated November 17, 2017 is filed as Exhibit 16.1 to this Form 8-K.</div>

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<div style="FONT-WEIGHT: bold; TEXT-ALIGN: justify"><u>Item 9.01</u> Financial Statements and Exhibits</div>
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<div>&#160;</div>

<div style="FONT-STYLE: italic">(d) Exhibits</div>

<div style="FONT-STYLE: italic">&#160;</div>

<div style="FONT-STYLE: normal">The following exhibits are included herein:</div>

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<div style="FONT-STYLE: normal">16.1<font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 1px; WIDTH: 9pt; DISPLAY: inline-block">&#160;</font>Letter of Hein &amp; Associates LLP to the SEC dated November 17, 2017</div>

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<div style="FONT-WEIGHT: bold; TEXT-ALIGN: center">SIGNATURES</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 18pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</div>
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<td style="WIDTH: 38%" valign="top" colspan="2"><strong>Company Name</strong></td>
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<div style="TEXT-ALIGN: left; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt">Date November 17, 2017</div>
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<div style="TEXT-ALIGN: left; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt">By: </div>
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<td style="WIDTH: 35%; BORDER-BOTTOM: #000000 2px solid" valign="top" nowrap="nowrap" align="left">/s/&#160;Kent Yee</td>
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<td style="WIDTH: 35%" valign="bottom" nowrap="nowrap" align="left">Name: Kent Yee</td>
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<td style="WIDTH: 3%" valign="top">&#160;</td>
<td style="WIDTH: 35%" valign="top">Title: Senior Vice President and Chief Financial Officer</td>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16_1.htm
<DESCRIPTION>EXHIBIT 16.1
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<div>LETTER OF HEIN &amp; ASSOCIATES LLP TO THE SEC</div>

<div>Exhibit 16.1</div>

<div>&#160;</div>

<div>Hein &amp; Associates</div>

<div>500 Dallas St Ste 2500</div>

<div>Houston, TX 77002</div>

<div>&#160;</div>

<div>&#160;</div>

<div>&#160;</div>

<div>November 17, 2017</div>

<div>&#160;</div>

<div>Securities and Exchange Commission</div>

<div>Washington, D.C. 20549</div>

<div>&#160;</div>

<div>Commissioners:</div>

<div>&#160;</div>

<div>We have read DXP Enterprises, Inc's statements included under Item 4.01 of its Form 8-K&#160;filed on&#160;November 17, 2017, and agree with the statements concering our firm.</div>

<div>&#160;</div>

<div>Very truly yours,</div>

<div>&#160;</div>

<div>&#160;</div>

<div>&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-VARIANT: normal; FONT-WEIGHT: normal; FONT-STYLE: normal"><u>/s/ Hein &amp; Associates LLP</u></div>

<div>Hein &amp; Associates LLP<br>
 Houston, Texas</div>
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