CORRESP Filing
HENRY SCHEIN INC
Date: June 9, 2025 · CIK: 0001000228 · Accession: 0001193125-25-137920
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-27078
Letter
Re: Henry Schein, Inc. Form 10-K for Fiscal Year Ended December 28, 2024 File No. 000-27078 Ladies and Gentlemen: We acknowledge receipt of your letter from the Division of Corporation Finance Office of Trade & Services dated May 20, 2025 regarding the above referenced filing. Please see our following response to the comment in your letter. Form 10-K for Fiscal Year Ended December 28, 2024 Notes to Consolidated Financial Statements Note 4 - Segment and Geographic Data, page 93
June 9, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street N.E. Washington, D.C. 20549
1. Please disclose significant segment expenses and other segment items pursuant to ASC 280-10-50-26A and 280-10-50-26B. Response: We acknowledge the Staff’s comment and respectfully advise the Staff that our chief operating decision maker uses segment operating income as the profitability metric for purposes of making decisions about allocation of resources to each segment and assessing performance of each segment. Our chief operating decision maker is not regularly provided disaggregated expense information for each of the reportable segments. In future filings, we will expand our disclosures to include the total amount of segment expenses and explain the nature of the significant segment expenses. We acknowledge that Henry Schein, Inc. and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, action or absence of action by the SEC staff.
Henry Schein, Inc., 135 Duryea Road, Melville, NY
If you have any questions or comments regarding this response, please contact me at ronald.south@henryschein.com.
Sincerely,
/s/ Ronald South
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CORRESP 1 filename1.htm CORRESP June 9, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street N.E. Washington, D.C. 20549 Re: Henry Schein, Inc. Form 10-K for Fiscal Year Ended December 28, 2024 File No. 000-27078 Ladies and Gentlemen: We acknowledge receipt of your letter from the Division of Corporation Finance Office of Trade & Services dated May 20, 2025 regarding the above referenced filing. Please see our following response to the comment in your letter. Form 10-K for Fiscal Year Ended December 28, 2024 Notes to Consolidated Financial Statements Note 4 - Segment and Geographic Data, page 93 1. Please disclose significant segment expenses and other segment items pursuant to ASC 280-10-50-26A and 280-10-50-26B. Response: We acknowledge the Staff’s comment and respectfully advise the Staff that our chief operating decision maker uses segment operating income as the profitability metric for purposes of making decisions about allocation of resources to each segment and assessing performance of each segment. Our chief operating decision maker is not regularly provided disaggregated expense information for each of the reportable segments. In future filings, we will expand our disclosures to include the total amount of segment expenses and explain the nature of the significant segment expenses. We acknowledge that Henry Schein, Inc. and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, action or absence of action by the SEC staff. Henry Schein, Inc., 135 Duryea Road, Melville, NY 11747 If you have any questions or comments regarding this response, please contact me at ronald.south@henryschein.com. Sincerely, /s/ Ronald South Ronald South Senior Vice President and Chief Financial Officer 2