Company: DXPE
Filing Date: 2025-05-21
Form Type: CORRESP
Source: 0001020710-25-000098
Chunk: 2

Company: DXP ENTERPRISES INC
Filing Date: 2025-05-21
Form: CORRESP
Chunk 2
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 are included in the reported measures of segment profit or loss for your segments. Refer to ASC 280-10-50-26A and B.

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 provide additional disclosure related to significant expense categories and amounts, including other segment items that are included in the reported measures of segment profit or loss.

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

The following table sets out financial information related to the Company's segments and Corporate ( in thousands ):

| Three Months Ended June 30, 2025             |     | Service Center |   |     | Innovative Pumping Solutions |   |     | Supply Chain Services |   |     | Total Reportable Segments |   |     | Corporate |   |     | Total Consolidated |   |
|:---------------------------------------------|:----|:---------------|:--|:----|:-----------------------------|:--|:----|:----------------------|:--|:----|:--------------------------|:--|:----|:----------|:--|:----|:-------------------|:--|
| Total Revenue                                |     | $              | — |     | $                            | — |     | $                     | — |     | $                         | — |     | $         | — |     | $                  | — |
| Direct Operating Expenses                    |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Other Expenses                               |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Depreciation                                 |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Amortization of intangibles and fixed assets |     |                | — |     |                              | — |     |                       | — |     |                           | — |     |           | — |     |                    | — |
| Other                                        |     |                | — |     |                              | — |     |                       | — |     |