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 February 12, 2026

James Boyle
Chief Executive Officer
Medline Inc.
3 Lakes Drive
Northfield, IL 60093

 Re: Medline Inc.
 Draft Registration Statement on Form S-1
 Submitted February 09, 2026
 CIK No. 0002046386
Dear James Boyle:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

 Please contact Robert Augustin at 202-551-8483 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Katharine Thompson
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