# EDGAR Filing Document

**Accession Number:** 0001876588
**File Stem:** 0000000000-25-008045
**Filing Date:** 2025-7
**Character Count:** 3510
**Document Hash:** 647c39bdcc720b3e9c8fb153a0a9513f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008045.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0000000000-25-008045

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250730

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZimVie Inc.
- **CENTRAL INDEX KEY:** 0001876588
- **STANDARD INDUSTRIAL CLASSIFICATION:** DENTAL EQUIPMENT & SUPPLIES [3843]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41242

**BUSINESS ADDRESS:**
- **STREET 1:** 4555 RIVERSIDE DRIVE
- **CITY:** PALM BEACH GARDEN
- **STATE:** FL
- **ZIP:** 33410
- **BUSINESS PHONE:** 800-342-5454

**MAIL ADDRESS:**
- **STREET 1:** 4555 RIVERSIDE DRIVE
- **CITY:** PALM BEACH GARDEN
- **STATE:** FL
- **ZIP:** 33410

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ZB SpinCo Holdings, Inc.
- **DATE OF NAME CHANGE:** 20210803
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-25-027757

## Text-Extract

```

                                                           July 30, 2025

Richard Heppenstall
Executive Vice President, Chief Financial Officer and Treasurer
ZimVie Inc.
4555 Riverside Drive
Palm Beach Gardens, Florida 33410

       Re: ZimVie Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           Form 8-K filed February 26, 2025
           Response dated July 24, 2025
           File No. 001-41242
Dear Richard Heppenstall:

       We have reviewed your filings and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 8-K filed February 26, 2025
Exhibit 99.1, page 8

1.     We note your response to comment 3. The adjustment that excludes step-up
       depreciation of property, plant and equipment associated with prior
acquisitions for
       continuing operations results in the presentation of non-GAAP measures
which reflect
       part, but not all, of an accounting concept. As such, the resulting
non-GAAP measures
       substitute individually tailored recognition and measurement methods.
Please revise
       your non-GAAP measures to remove this adjustment in future filings.
Refer to
       Question 100.04 of the Compliance and Disclosure Interpretations for
Non-GAAP
       Financial Measures.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Tayyaba Shafique at 202-551-2110 or Tracey Houser at
202-551-3736
 July 30, 2025
Page 2

if you have questions regarding comments on the financial statements and
related matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._