SEC Comment Letter for HENRY SCHEIN INC (HSIC) (CIK 0001000228) (HSIC) — Feb 10, 2006

HENRY SCHEIN INC (HSIC) (CIK 0001000228)
Date: Feb. 10, 2006 · CIK: 0001000228 · Accession: 0000000000-06-007281

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Date

February 10, 2006

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UPLOAD

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HENRY SCHEIN INC (HSIC) (CIK 0001000228)

Letter

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

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<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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