TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 29, 2023 Glenn Coleman Chief Financial Officer DENTSPLY SIRONA Inc. 13320 Ballantyne Corporate Place Charlotte, NC 28277 Re: DENTSPLY SIRONA Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 000-16211 Dear Glenn Coleman: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services