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                               September 26, 2023

       Ronald South
       Chief Financial Officer
       Henry Schein, Inc.
       135 Duryea Road
       Melville, NY 11747

                                                        Re: Henry Schein, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            Filed February 21,
2023
                                                            File No. 000-27078

       Dear Ronald South:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for Fiscal Year Ended December 31, 2023

       ITEM 7. Managements Discussion and Analysis of Financial Condition and
Results of
       Operations
       Results of Operations
       2022 Compared to 2021, page 50

   1.                                                   We note your tabular
presentation for net sales and operating expenses breaks out the
                                                        broad sources of
changes, by segment, between foreign and local currency changes, and
                                                        that this table is
presented in percentages instead of actual dollars. Please consider also
                                                        presenting this table
in actual dollars, for clarity.
   2.                                                   We note your narrative
discussions of comparative results often mix dollar values and
                                                        percentages, and that
some of the percentages presented are based on the total change,
                                                        while others are based
on the change in the item cited. For example, in your discussion of
                                                        global net sales, you
state that you estimate sales for the year ended December 31, 2022 of
 Ronald South
Henry Schein, Inc.
September 26, 2023
Page 2
         PPE products and COVID-19 test kits were approximately $1,245 million,
an estimated
         decrease of 34.7% versus the prior year. Please revise this type of
disclosure to state the
         actual amount of the decrease as well as the percentage impact on the
actual line item, for
         clarity. Refer to Item 303(b)(2) of Regulation S-K.
3.       Please revise your narrative discussion to include the facts and
circumstances leading to
         local internal growth. Your current discussion states the percentage
change in local
         internal growth, but does not include an explanation of the facts and
circumstances
         causing this change. To the extent there are multiple sources causing
this change, please
         quantify each source. This comment applies here and to your Forms
10-Q. Refer to Item
         303(b)(2) of Regulation S-K.
4.       We note that in lieu of providing a comparative discussion of cost of
sales, you have
         provided a discussion of gross margin. In this discussion, you state
that within the health
         care distribution segment, gross profit margins may vary from one
period to the next, and
         that changes in the mix of products sold as well as changes in your
customer mix have
         been the most significant drivers affecting your gross profit margin.
It appears that the
         provision of a comparative discussion of cost of sales in similar
format to net sales may be
         material to an understanding of your results of operations. Please
revise accordingly, or
         tell us why such a revision is unnecessary. Refer to Items 303(b)(2)
and 303(c)(2) of
         Regulation S-K.
5.       We note your discussion of gross margin combines dental and medical in
one line item,
         Health Care Distribution. For clarity and consistency, please consider
revising your
         presentation to include tabular presentations similar to net sales.
       In closing, 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.

       You may contact Amy Geddes at 202-551-3304 or Theresa Brillant at
202-551-3307 with
any questions.



FirstName LastNameRonald South                                 Sincerely,
Comapany NameHenry Schein, Inc.
                                                               Division of
Corporation Finance
September 26, 2023 Page 2                                      Office of Trade
& Services
FirstName LastName