Company: DXPE
Filing Date: 2025-05-21
Form Type: CORRESP
Source: 0001020710-25-000098
Chunk: 0

Company: DXP ENTERPRISES INC
Filing Date: 2025-05-21
Form: CORRESP
Chunk 0
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May 21, 2025

VIA EDGAR

Robert Shapiro and Abe Friedman

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

#### Re: DXP Enterprises Inc.

#### From 10-K for Fiscal Year Ended December 31, 2024

#### File No. 000-21513
Dear Mr. Shapiro and Mr. Friedman:

DXP Enterprises Inc. (the “Company”, “we”, “us”, or “our”) submits this letter in response to comments from the Staff (“Staff”) of the Securities and Exchange Commission (the “Commission”) received by letter dated May 9, 2025 (the “Comment Letter”) relating to the Company’s Form 10-K for the fiscal year ended December 31, 2024, filed with the Commission on March 10, 2025 (the “Form 10-K”).

In this letter we have reprinted each Staff comment in bold italics, followed by the Company’s responses.

#### Form 10-K for Fiscal Year Ended December 31, 2024

## Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

#### Key Business Metrics, page 32

#### 1.
We note you include EBITDA, Adjusted EBITDA, and Free Cash Flow along with their respective margins within your table of key business metrics. When presenting non-GAAP measures, please present the most directly comparable GAAP measure with equal or greater prominence. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10(a) of the staff’s Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please make similar revisions to your press releases furnished under Item 2.02 of Form 8-K when presenting your non-GAAP measures in the highlights section of your releases.

Company Response: The Company acknowledges the Staff’s comment. In future press releases and filings, including any Form 10-K, 10-Q, or 8-K (if applicable), beginning with the quarter ending June 30, 2025, the Company will include the most comparable GAAP measure with equal or greater prominence in each instance where a non-GAAP measure

including its respective margin, is presented or discussed. Specifically but not limited to, the Company will include Net Income along with its respective margin and Cash Flows from Operating Activities as