CORRESP

0001193125-23-106494.txt : 20230621 0001193125-23-106494.hdr.sgml : 20230621 20230419163029 ACCESSION NUMBER: 0001193125-23-106494 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20230419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TREX CO INC CENTRAL INDEX KEY: 0001069878 STANDARD INDUSTRIAL CLASSIFICATION: LUMBER & WOOD PRODUCTS (NO FURNITURE) [2400] IRS NUMBER: 541910453 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 160 EXETER DRIVE CITY: WINCHESTER STATE: VA ZIP: 22603-8605 BUSINESS PHONE: 5405426300 MAIL ADDRESS: STREET 1: 160 EXETER DRIVE CITY: WINCHESTER STATE: VA ZIP: 22603-8605 CORRESP 1 filename1.htm CORRESP

LOGO

Brian M. Brown

Admitted in Virginia and Michigan

(804) 343-5023

brian.brown@wrvblaw.com

April 18, 2023

VIA ELECTRONIC FILING

Ms. Heather Clark

Mr. Andrew Blume

Office of Manufacturing

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Re:

Trex Company, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2022

Filed February 27, 2023

File No. 001-14649

Dear Ms. Clark and Mr. Blume:

Trex Company, Inc. (“Trex”) received a letter dated April 13, 2023, from the U.S. Securities and Exchange Commission (“SEC”) requesting that Trex respond to SEC comments regarding its Form 10-K for the Fiscal Year Ended December 31, 2022. Trex is diligently working to provide the requested information and respond to the comments. On behalf of Trex, Woods Rogers Vandeventer Black PLC is hereby requesting an extension of time in order to accommodate the schedules of certain key personnel, who are currently preparing for Company’s earnings release and shareholder meeting and working with the Trex Board of Directors and Board Committees for its quarterly Board and Committee meetings scheduled to be held shortly thereinafter. Please accept this letter as our request that the SEC grant Trex an extension to respond no later than May 22, 2023.

Thank you for your consideration on this matter.

Sincerely,

WOODS ROGERS VANDEVENTER BLACK PLC

LOGO

Brian M. Brown

BMB:kf

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