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SEC Comment Letter for HENRY SCHEIN INC (HSIC) (CIK 0001000228) (HSIC) — Apr 6, 2012

HENRY SCHEIN INC (HSIC) (CIK 0001000228)
Date: April 6, 2012 · CIK: 0001000228 · Accession: 0000000000-12-017724

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Reasoning

File numbers found in text: 000-27078

Date
April 6, 2012
Author
/s/Tia L. Jenkins
Form
UPLOAD
Company
HENRY SCHEIN INC (HSIC) (CIK 0001000228)

Letter

April 6, 2012 Via E-mail Steven Paladino Chief Financial Officer Henry Schein, Inc. 135 Duryea Road Melville, New York 11747 Re: Henry Schein, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 15, 2012 File No. 000-27078

Dear Mr. Paladino: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining

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April 6, 2012
 Via E-mail

Steven Paladino Chief Financial Officer Henry Schein, Inc. 135 Duryea Road Melville, New York 11747
Re: Henry Schein, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2011
Filed February 15, 2012 File No. 000-27078

Dear Mr. Paladino:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,
/s/Tia L. Jenkins
 Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining