[TREX COMPANY, INC. LETTERHEAD]
October 2, 2009
BY EDGAR AND FACSIMILE
Mr. Dieter King
Staff Attorney
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth St., NW
Washington, DC 20549
| RE: | Trex Company, Inc. Registration Statement on Form S-3 filed on September 4, 2009, as amended on September 29, 2009 and October 2, 2009 File No. 333-161732 |
Dear Mr. King:
We are filing concurrently with this letter Amendment No. 2 to the Registration Statement of Trex Company, Inc. referenced above.
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Trex Company, Inc. requests the above-referenced Registration Statement be declared effective on Tuesday, October 6, 2009, at 11:00 a.m. or as soon as possible thereafter.
Please notify Brian M. Brown, Esq. of Woods Rogers PLC when the Registration Statement is declared effective. Mr. Brown’s telephone number is (804) 343-5023.
| Very truly yours,
TREX COMPANY, INC. | ||
| By: | /s/ William Gupp | |
| William Gupp Vice President, General Counsel and Secretary | ||
| cc: | Brian M. Brown, Esq. |