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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007281.txt : 20060915
<SEC-HEADER>0000000000-06-007281.hdr.sgml : 20060915
<ACCEPTANCE-DATETIME>20060210104758
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007281
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060210

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HENRY SCHEIN INC
		CENTRAL INDEX KEY:			0001000228
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES [5047]
		IRS NUMBER:				113136595
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0000950123-05-002634
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

 							February 10, 2006

Mr. Steven Paladino
Executive Vice President and Chief Financial Officer
Henry Schein, Inc.
135 Duryea Road
Melville, NY 11747

	Re:	Henry Schein, Inc.
		Form 10-K for Fiscal Year Ended December 25, 2004
      Filed March 4, 2005
      Forms 10-Q for Fiscal Quarters Ended
      March 26, 2005, June 25, 2005, and September 24, 2005
		File No. 0-27078

Dear Mr. Paladino:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


								George F. Ohsiek, Jr.
      Branch Chief


</TEXT>
</DOCUMENT>
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