July 2, 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 June 24, 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. | We have reviewed your response to prior comment 1. When applying the guidance in ASC 280-10-50-26A, a public entity should evaluate for disclosure a segment expense that is easily computable from information that is regularly provided to the chief operating decision maker. As an example, it appears cost of sales and selling expenses can be calculated for each of your segments from the information presented on the income statements and pages 56 and 57 of your filing. In addition, the amount for other segment items is the difference between reported segment revenues less the segment expenses and reported segment profit or loss. Please tell us your consideration of the above. For guidance, refer to ASC 280-10-55-15A through 55-15B. |
Response:
We acknowledge the Staff’s comment and respectfully advise the Staff that in future filings we will expand our disclosures to include segment cost of sales and segment operating expenses and we will explain the nature of the significant segment expenses within each category.
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Henry Schein, Inc., 135 Duryea Road, Melville, NY 11747 |