<SEC-DOCUMENT>0001020710-18-000007.txt : 20180709
<SEC-HEADER>0001020710-18-000007.hdr.sgml : 20180709
<ACCEPTANCE-DATETIME>20180524104833
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001020710-18-000007
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180524

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:		CORRESP

	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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
<title></title>
<!--Licensed to: DXP Enterprises, Inc.
    Document created using EDGARfilings PROfile 4.3.3.2
    Copyright 1995 - 2018 Broadridge-->
</head>
<body style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif" text="#000000" bgcolor="#ffffff">
<div><img src="image00001.jpg"><br>
<div><br>
</div>

<div><br>
</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">May 23, 2018</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Division of Corporation Finance</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Washington, D.C. 20549</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Attn: Terence O'Brien</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Re:&#160; DXP Enterprises, Inc.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">&#160;&#160;&#160;&#160;&#160;&#160;&#160; Form 10-K for the Fiscal Year Ended December 31, 2017</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">&#160;&#160;&#160;&#160;&#160;&#160;&#160; Filed March 28, 2018</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">&#160;&#160;&#160;&#160;&#160;&#160;&#160; File No. 0-21513</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Ladies and Gentlemen:</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify">Set forth below is the response of DXP Enterprises, Inc. (the "Company," "we," "our," "us") to the comments received from the staff (the "Staff") of the Division of Corporation Finance of the Securities and Exchange Commission (the "Commission") by letter dated May 10, 2018 regarding our Form 10-K for the Fiscal Year Ended December 31, 2017.</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">For ease of reference, we have cited the Staff comments in bold type prior to our response.</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Form 10-K for Fiscal Year Ended December 31, 2017</u></div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Financial Statements, page 41</u></div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Audit Reports, page 42</u></div>

<div><br>
</div>

<div>
<table id="zcc9da840526a4969b42b26c55d99861b" class="DSPFListTable" style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">1.</div>
</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: justify">We note your auditor's reports on the financial statements and internal control over financial reporting for the fiscal year ended December 31, 2017 were not manually signed in accordance with Rule 2-02(a)(2) and Rule 2-02(f)(2), respectively, of Regulation S-X. After you obtain signed reports from your auditors, please include them in an amendment to your Form 10-K. Ensure that the amendment includes the entirety of Item 8 in your Form 10-K, as well as updated officers' certifications, in accordance with Rule 12b-15 of the Exchange Act.</div>
</td>
</tr>
</table>
</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>Response</u></font>: The Company respectfully notes the Staff's comment and has filed an Amendment No. 1 to the Form 10-K on May 23, 2018, which includes the entirety of Item 8 to such Form 10-K, to provide the following: (i) a Report of the Company's Independent Registered Public Accounting Firm manually signed (as represented by a conformed signature), along with the accompanying financial statements and supplementary data under Item 8; (ii) a dated and signed version of the Consent of Independent Registered Public Accounting Firm under Exhibit 23.1; and (iii) currently dated officers' certifications under Sections 302 and 906 of the Sarbanes-Oxley Act signed by the CEO and CFO of the Company as Exhibits 31.1, 31.2, 32.1 and 32.2. The Company further notes that the omission was only in the EDGAR version, and it did have a manually signed Report of Independent Registered Public Accounting Firm as of the original filing date.</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Exhibits</u></div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left"><u>Exhibit 23.1</u></div>

<div><br>
</div>

<div>
<table id="z187d712006a44fa59ceeac9e57e1be6f" class="DSPFListTable" style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left">2.</div>
</td>
<td style="WIDTH: auto; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: justify">We note the consent from your auditor refers to its reports dated March 27, 2018 relating to your consolidated financial statements and the effectiveness of internal control over financial reporting. However, the respective reports from your auditor, included in your Form 10-K, are both dated March 28, 2018. Please make the necessary corrections in an amendment to your Form 10-K.</div>
</td>
</tr>
</table>
</div>

<div><br>
</div>

<div><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>Response</u></font>: The Company reviewed the original, manually signed reports of our Independent Registered Public Accounting Firm for each of the reports noted in the comment above and confirmed that the correct date of March 28, 2018 was referenced in each of the reports. In addition, the Company noted that the incorrect date was referenced in the Consent of Independent Registered Public Accounting Firm included as Exhibit 23.1 in the Form 10-K for the fiscal year ended December 31, 2017. This error has been corrected and a Report of the Company's Independent Registered Public Accounting Firm with a conformed signature, and a revised dated and signed version of the Consent of Independent Registered Public Accounting Firm under Exhibit 23.1 were filed on May 23, 2018 as Amendment No. 1 to the Form 10-K.</div>

<div><br>
</div>

<div><br>
</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Sincerely,</div>

<div><br>
</div>

<div><br>
</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">&#160;/s/Kent Yee</div>

<div style="TEXT-ALIGN: left">&#160;</div>

<div style="FONT-WEIGHT: bold; TEXT-ALIGN: left">Kent Yee</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Senior Vice President and Chief Financial Officer</div>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image00001.jpg
<TEXT>
begin 644 image00001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1" !/ '4# 2(  A$! Q$!_\0
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M\LSK'&BEF=C@*!U)/85\:_$OQ-J7QH^)5GH/AP.VEPRF&T4Y"D?QW#^V!GV
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MUK>?<?W,O7^X:]6_9@AE3XP:87C=1Y,_)4C_ )9-0!]LT444""BBB@ HHHH
M*X_XI^.;+P!X5GU2[VR73?N[2VS@S2D<#_='4GT]R*ZC4;R'3]/N;RZ8K;V\
M;2R,!DA5&3Q]!7Q5XBO];^-WQ7MK.+_1;>1C':12,-MM O+.1GEL#)QU.!T
MH N_!_P5J/Q:\=7?B#Q,\DVF13>=>RMQY\G40KZ#&,XZ+@<9%?9T4:0Q)%"B
MQQHH5448"@= !V%9/A'PYI_A3P]9Z-I$7EVMLFT$_>=N[L>Y)Y-;% !1110
74444 &!Z"C ]*** "BBB@ HHHH __]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
