SecProbe.io

CORRESP
 1
 filename1.htm

 CORRESP

 Simpson Thacher & Bartlett LLP
 900 G STREET , NW
 WASHINGTON , D . C . 20001

 TELEPHONE :
 +1-202-636-5500
 FACSIMILE :
 +1-202-636-5502

 Direct Dial Number +1-202-636-5804

 E-mail Address
 jbonnie@stblaw.com

 VIA EDGAR

 May 20, 2026

 Re:
 Acceleration Request for Medline Inc.
 Registration Statement on Form S-1

 Securities and Exchange Commission Division of
Corporation Finance 100 F Street, N.E. Washington, D.C.
20549 Attention: Juan Grana, Esq.
 Ladies and Gentlemen:
 Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, Medline Inc., and of the underwriters
that effectiveness of the above-referenced Registration Statement be accelerated to 4:05 p.m., Washington, D.C. time, on May 21, 2026, or as soon as practicable thereafter.
 Call me at (202) 636-5804 with any questions.

 Very truly yours,

 /s/ Joshua Ford Bonnie

 Joshua Ford Bonnie
 NEW YORK    BEIJING    BOSTON    BRUSSELS
   HONG KONG    HOUSTON   LONDON   LOS ANGELES   LUXEMBOURG  PALO ALTO   SAN FRANCISCO  SÃO PAULO   TOKYO

 May 20, 2026
 VIA EDGAR

 Re:
 Medline Inc.
 Registration Statement on Form S-1
 Securities and Exchange Commission Division of Corporation
Finance 100 F Street, N.E. Washington, D.C. 20549
 Attention: Juan Grana, Esq. Ladies and Gentlemen:
 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Medline Inc. (the “Company”) hereby requests that the effective
date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:05 p.m., Washington, D.C. time, on May 21, 2026, or as soon as possible thereafter. In this regard, the Company is aware of its obligations
under the Securities Act. [ Signature Page Follows ]

 Very truly yours,

 MEDLINE INC.

 By:

 /s/ Alexander M. Liberman

 Name: Alexander M. Liberman

 Title: Chief Legal Officer

 Goldman Sachs & Co. LLC
 200 West Street, New York, New York 10282
 Morgan Stanley & Co. LLC
 1585 Broadway, New York, New York 10036
 BofA Securities, Inc. One
Bryant Park, New York, New York 10036 J.P. Morgan Securities LLC
 270 Park Avenue, New York, New York 10017
 May 20, 2026 VIA EDGAR

 Re:
 Medline Inc.
 Registration Statement on Form S-1
 Securities and Exchange Commission Division of Corporation
Finance 100 F Street, N.E. Washington, D.C. 20549
 Attn: Juan Grana, Esq. Ladies and Gentlemen:
 In connection with the above-reference Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the
“Act”), and as representatives of the several underwriters of the proposed public offering of Medline Inc.’s (the “Company”) Class A common stock, we wish to advise you that we hereby join the Company’s
request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:05 p.m., Washington, D.C. time, on May 21, 2026 or as soon as possible thereafter or at such later time as the
Company or its counsel may request. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to
advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to
secure adequate distribution of the preliminary prospectus. We, the undersigned, as representatives of the several underwriters, have
complied and will continue to comply, and we have been informed by the participating underwriters that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended. [ Signature Page Follows ]

 Very truly yours,
 GOLDMAN SACHS & CO. LLC MORGAN
STANLEY & CO. LLC BOFA SECURITIES, INC.
 J.P. MORGAN SECURITIES LLC

 As Representatives of the Underwriters

 By:

 GOLDMAN SACHS & CO. LLC

 By:

 /s/ Lyla Bibi Maduri

 Name: Lyla Bibi Maduri

 Title: Managing Director

 By:

 MORGAN STANLEY & CO. LLC

 By:

 /s/ Kalli Dircks

 Name: Kalli Dircks

 Title: Managing Director

 By:

 BOFA SECURITIES, INC.

 By:

 /s/ Justin Walter

 Name: Justin Walter

 Title: Managing Director

 By:

 J.P. MORGAN SECURITIES LLC

 By:

 /s/ Benjamin Burdett

 Name: Benjamin Burdett

 Title: Head of Healthcare ECM

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 21, 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 April 17, 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 Juan Grana at 202-551-6034 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Katharine L. Thompson
</TEXT>
</DOCUMENT>

CORRESP
1
filename1.htm

CORRESP

 Simpson Thacher & Bartlett LLP

900 G STREET, NW

WASHINGTON, D.C. 20001

TELEPHONE:
+1-202-636-5500

FACSIMILE:
+1-202-636-5502

 Direct Dial Number

+1-202-636-5804

 E-mail Address

jbonnie@stblaw.com

VIA EDGAR

March 3, 2026

Re:
 Acceleration Request for Medline Inc.

 
 Registration Statement on Form S-1

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Robert Augustin, Esq.

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended, we attach the requests of our client, Medline Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:05 p.m., Washington, D.C. time, on
March 4, 2026, or as soon as practicable thereafter.

 Call me at (202) 636-5804 with any
questions.

 Very truly yours,

/s/ Joshua Ford Bonnie

Joshua Ford Bonnie

NEW
YORK  BEIJING  BOSTON  BRUSSELS  HONG
KONG  HOUSTON  LONDON  LOS ANGELES  LUXEMBOURG  PALO
ALTO  SAN FRANCISCO  SÃO PAULO  TOKYO

 March 3, 2026

VIA EDGAR

Re:
 Medline Inc.

 
 Registration Statement on Form S-1

Securities and Exchange Commission

 Division of Corporation
Finance

 100 F Street, N.E. Washington, D.C. 20549

Attention: Robert Augustin, Esq.

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Medline Inc. (the “Company”) hereby requests that the effective
date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:05 p.m., Washington, D.C. time, on March 4, 2026, or as soon as possible thereafter. In this regard, the Company is aware of its obligations
under the Securities Act.

 [Signature Page Follows]

Very truly yours,

MEDLINE INC.

By:

/s/ Alexander M. Liberman

Name: Alexander M. Liberman

Title: Chief Legal Officer

 Goldman Sachs & Co. LLC

200 West Street, New York, New York 10282

Morgan Stanley & Co. LLC

1585 Broadway, New York, New York 10036

BofA Securities, Inc.

 One
Bryant Park, New York, New York 10036

 J.P. Morgan Securities LLC

270 Park Avenue, New York, New York 10017

March 3, 2026

 VIA EDGAR

Re:
 Medline Inc.

 
 Registration Statement on Form S-1

 Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Robert Augustin, Esq.

Ladies and Gentlemen:

 In connection with the
above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as representatives of the several underwriters of the proposed public offering of Medline Inc.’s (the
“Company”) Class A common stock, we wish to advise you that we hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:05
p.m., Washington, D.C. time, on March 4, 2026 or as soon as possible thereafter or at such later time as the Company or its counsel may request.

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to
each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the
preliminary prospectus.

 We, the undersigned, as representatives of the several underwriters, have complied and will continue to comply,
and we have been informed by the participating underwriters that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 [Signature Page Follows]

 Very truly yours,

GOLDMAN SACHS & CO. LLC

 MORGAN STANLEY & CO.
LLC

 BOFA SECURITIES, INC.

 J.P. MORGAN SECURITIES LLC

 As Representatives of the Underwriters

By:

GOLDMAN SACHS & CO. LLC

By:

/s/ Lyla Bibi Maduri

Name: Lyla Bibi Maduri

Title: Managing Director

By:

MORGAN STANLEY & CO. LLC

By:

/s/ Kalli Dircks

Name: Kalli Dircks

Title: Managing Director

By:

BOFA SECURITIES, INC.

By:

/s/ Justin Walter

Name: Justin Walter

Title: Managing Director

By:

J.P. MORGAN SECURITIES LLC

By:

/s/ Benjamin Burdett

Name: Benjamin Burdett

Title: Head of Healthcare ECM

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 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
</TEXT>
</DOCUMENT>