Company: DXPE
Filing Date: 2025-05-21
Form Type: CORRESP
Source: 0001020710-25-000098
Chunk: 3

Company: DXP ENTERPRISES INC
Filing Date: 2025-05-21
Form: CORRESP
Chunk 3
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 | — |     |           | — |     |                    | — |
| Operating Income                             |     | $              | — |     | $                            | — |     | $                     | — |     | $                         | — |     | $         | — |     | $                  | — |
| Interest expense                             |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Other income, net                            |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Income before income taxes                   |     | $              | — |     | $                            | — |     | $                     | — |     | $                         | — |     | $         | — |     | $                  | — |
| Capital expenditures                         |     | $              | — |     | $                            | — |     | $                     | — |     | $                         | — |     | $         | — |     | $                  | — |

4. Please reconcile your reportable segments’ identifiable assets and other significant items of information disclosed to the corresponding consolidated amounts. Refer to ASC 280-10-50-30(c) and (d), and ASC 280-10-55-49.

Company Response: The Company acknowledges the Staff’s comment. In future filings, including any Form 10-K, 10-Q, or 8-K (if applicable), beginning with the quarter ending June 30, 2025, the Company will update its segment disclosures in accordance with ASC 280 and reconcile the Company’s reportable segments’ identifiable assets and other significant items of information disclosed to the corresponding consolidated amounts.

For illustrative purposes, the following is an example of the updated segment disclosure:

The following table presents total assets of the Company’s reportable segments and Corporate ( in thousands ):

|                                  |     | June 30, 2025 |   |     | December 31, 2024 |           |
|:---------------------------------|:----|:--------------|:--|:----|:------------------|----------:|
| Service Centers                  |     | $             | — |     | $                 |   764,533 |
| Innovative Pumping Solutions     |     |               | — |     |                   |   311,429 |
| Supply