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.
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Henry Schein, Inc., 135 Duryea Road, Melville, NY 11747 |