SEC Comment Letter for HENRY SCHEIN INC (HSIC) (CIK 0001000228) (HSIC) — May 26, 2016
HENRY SCHEIN INC (HSIC) (CIK 0001000228)
Date: May 26, 2016 · CIK: 0001000228 · Accession: 0000000000-16-078143
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Mail Stop 3561 May 25, 2016 Via E -mail Steven Paladino Executive Vice President and Chief Financial Officer Henry Schein, Inc. 135 Duryea Road Melville, NY 11747 Henry Schein, Inc. Form 10-K for the Fiscal Year Ended December 26, 2015 Filed February 10, 2016 File No. 0 -27078 Dear Mr. Paladino: We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief