# EDGAR Filing Document

**Accession Number:** 0001000228
**File Stem:** 0001193125-25-154357
**Filing Date:** 2025-7
**Character Count:** 3453
**Document Hash:** c1e910cef541b792c25e92ecffb48f75
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-154357.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0001193125-25-154357

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250702

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HENRY SCHEIN INC
- **CENTRAL INDEX KEY:** 0001000228
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES [5047]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 113136595
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1227

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 135 DURYEA RD
- **CITY:** MELVILLE
- **STATE:** NY
- **ZIP:** 11747
- **BUSINESS PHONE:** 6318435500

**MAIL ADDRESS:**
- **STREET 1:** 135 DURYEA RD
- **CITY:** MELVILLE
- **STATE:** NY
- **ZIP:** 11747

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SCHEIN HENRY INC
- **DATE OF NAME CHANGE:** 19950907

![LOGO](g52722g0701231929323.jpg)

July 2, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Henry Schein, Inc.**  |

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**Form 10-K for Fiscal Year Ended December 28, 2024** 

**File No. 000-27078** 

Ladies and Gentlemen:

We acknowledge receipt of your letter from the Division of Corporation Finance Office of Trade & Services dated June 24, 2025 regarding the above referenced filing.

Please see our following response to the comment in your letter.

<u>Form 10-K for Fiscal Year Ended December 28, 2024</u> 

<u>Notes to Consolidated Financial Statements</u> 

<u>Note 4 - Segment and Geographic Data, page 93</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We have reviewed your response to prior comment 1. When applying the guidance in ASC 280-10-50-26A, a public entity should evaluate for disclosure a segment expense that is easily computable from information that is regularly provided to the chief operating decision maker. As an example, it appears cost of sales and selling expenses can be calculated for each of your segments from the information presented on the income statements and pages 56 and 57 of your filing. In addition, the amount for other segment items is the difference between reported segment revenues less the segment expenses and reported segment profit or loss. Please tell us your consideration of the above. For guidance, refer to ASC 280-10-55-15A through 55-15B.** 

*Response:* 

We acknowledge the Staff's comment and respectfully advise the Staff that in future filings we will expand our disclosures to include segment cost of sales and segment operating expenses and we will explain the nature of the significant segment expenses within each category.

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| | |
|:---|:---|
|  | ![LOGO](g52722g0701231929459.jpg) |
| <br> Henry Schein, Inc., 135 Duryea Road, Melville, NY 11747 | ![LOGO](g52722g0701231929459.jpg) |

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------

![LOGO](g52722g0701231929323.jpg)

We acknowledge that Henry Schein, Inc. and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, action or absence of action by the SEC staff.

If you have any questions or comments regarding this response, please contact me at ronald.south@henryschein.com.

Sincerely,

/s/ Ronald South

Ronald South

Senior Vice President

and Chief Financial Officer