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Exhibit (c)(8)

 

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INVESTMENT BANKING I DIVISION ‘WLINCOLN INTERNATIO NAL Project Padlock Update Materials for Transaction Committee Goldman Sachs & Co. LLC Strictly Private and Confidential January 11, 2022 Information contained herein, marked with [**], has been omitted pursuant to a request for confidential treatment. A complete copy of this document has been supplied to the Securities and Exchange Commission under separate cover.


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Today’s Agenda INVESTMENT BANKING I DIVISION ‘WLINCOLN INTERNATIO NAL 8 Initial Buyer Outreach Communication 8 Buyer Universe


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. Initial Buyer Outreach Communication INVESTMENT BANKING I DIVISION Bank Outreach to Potentially Interested Parties 1 Talking Points & Q&A ‘WLINCOLN INTERNATIO NAL • GS I Lincoln are engaged to confidentially reach out on behalf of Covetrus, the publicly traded animal health technology and distribution company, who is exploring strategic alternatives • We are reaching out to highly credible counterparties to gauge interest in exploring a potential transaction • If you are interested in engaging, we can share an NDA. Upon execution, we will set up time with management to go through their business plan and will share the Company’s forecast • We are looking to run an efficient process with a focus on parties that can move quickly • Why is the Company pursuing this exploration of strategic alternatives?—The Company is at an inflection point, having established a leading technology backbone and go-to-market strategy, and being private could further accelerate the Company’s transformation and growth—The Company believes that the market is not giving full credit for the Company’s ability to service the veterinarian with its full stack technology platform—The Company has received some inbound interest from a number of parties over the past few months and wants to assess this in a formal process • What is CD&R’s position?—CD&R have been investors in Covetrus and its predecessors since 2015—They are aware and supportive of this process as it is being run by the Company and its advisors—They have conviction in the long term growth of the business and are open to continuing as investors—It’s early stages for them to make a determination on their participation going forward—[If pressed: CD&R is not participating in this round of the process] • Do you have a preferred transaction structure (WholeCo sale, partial sale)?—Look to maximize value, while also being efficient—Preference for a WholeCo transaction given the natural time and operational complexities in corporate separations—You will receive information about the entire business and its segments and should put your best foot forward


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• Initial Buyer Outreach Communication {Cont’d) INvEsTMENT BANKING ! DIVISION Bank Outreach to Potentially Interested Parties 1 Talking Points & Q&A (Cont’d) ‘WLINCOLN INTERNATIO NAL • Could you provided more detail on timing of the process?—After signing of the NDA, we will schedule management interactions for late January I early February—Initial indications are expected for the end of February I early March • Is the buyer universe focused on strategies or sponsors?—We have invited a mix of strategies and sponsors who we believe could create significant value in strategic transactions, but there is a preference for a financial buyer—This is a narrow process focused on buyers who understand the space—Include for sponsors: There is no clear-cut, pure-play strategic buyer for the Company, so we think that financial sponsors will be highly competitive • Can I reach out to financing providers I co-equity investors?—We will be restricting parties from contacting financing sources in this phase of the process—We will consider requests for contacting financing sources in later phases—We [GS] can provide guidance on leverage to help inform your preliminary bid


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• Initial Buyer Outreach Communication {Cont’d) INvEsTMENT BANKING ! DIVISION Potential CD&R Communication with Buyers 1 Talking Points & Q&A ‘WLINCOLN INTERNATIO NAL • We continue to have conviction in the business and the long-term growth trajectory • We support management and the strategic direction of the Company and the business transformation they are leading • Candidly, we think that transformation can be done faster and more efficiently outside of the public eye, so we are supportive of a potential take-private of the business • It is early stages, but at the right time we’re open to discussing the pathways for CD&R to participate in the go forward Company • Why don’t you I CD&R buy the Company?—We have a ton of conviction and would consider playing that forward—Also fiduciaries and want the best outcome for all shareholders • What do you think the most important I critical components of diligence are?—Need for veterinarian business model to evolve and include an online solution—Magnitude of the opportunity set within the existing customer footprint and the ability to deploy a tech-enabled solution that is a win-win for patients and vets—Value creation opportunities as a private company (focus on additional growth areas I potential cost savings) • Would you roll into a new deal?—Early stages right now, open to that discussion at the right time • How competitive is the process?—Defer to the financial advisors on all process dynamics


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8 Universe of Potentially Interested Parties INVESTMENT BANKING I DIVISION ‘WLINCOLN INTERNATIO NAL US Focused (Who/eGo only) International Focused (WholeCo I Distribution only) • Large fund to speak for equity • Historical interest in Company • Sector expertise Phase I 1 Technology-focused only. Information contained herein, marked with [**], has been omitted pursuant to a request for confidential treatment. A complete copy of this document has been supplied to the Securities and Exchange Commission under separate cover.


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Disclaimer INVESTMENT BANKING I DIVISION ‘WLINCOLN INTERNATIO NAL These materials have been prepared and are provided by Goldman Sachs and Lincoln International LLC on a confidential basis solely for the information and assistance of the Board of Directors (the “Board”) and senior management of Covetrus (the “Company”) in connection with their consideration of the matters referred to herein. These materials and Goldman Sachs and Lincoln International LLC’s presentation relating to these materials (the “Confidential Information”) may not be disclosed to any third party or circulated or referred to publicly or used for or relied upon for any other purpose without the prior written consent of Goldman Sachs and Lincoln International LLC. The Confidential Information was not prepared with a view to public disclosure or to conform to any disclosure standards under any state, federal or international securities laws or other laws, rules or regulations, and Goldman Sachs and Lincoln International LLC do not take any responsibility for the use of the Confidential Information by persons other than those set forth above. Notwithstanding anything in this Confidential Information to the contrary, the Company may disclose to any person the US federal income and state income tax treatment and tax structure of any transaction described herein and all materials of any kind (including tax opinions and other tax analyses) that are provided to the Company relating to such tax treatment and tax structure, without Goldman Sachs and Lincoln International LLC imposing any limitation of any kind. The Confidential Information has been prepared by the Investment Banking Division of Goldman Sachs and Lincoln International LLC and is not a product of Goldman Sachs research department Goldman Sachs and Lincoln International LLC and their affiliates are engaged in advisory, underwriting and financing, principal investing, sales and trading, research, investment management and other financial and non-financial activities and services for various persons and entities. 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Goldman Sachs and Lincoln International LLC’s investment banking division maintains regular, ordinary course client service dialogues with clients and potential clients to review events, opportunities, and conditions in particular sectors and industries and, in that connection, Goldman Sachs and Lincoln International LLC may make reference to the Company, but Goldman Sachs and Lincoln International LLC will not disclose any confidential information received from the Company. The Confidential Information has been prepared based on historical financial information, forecasts and other information obtained by Goldman Sachs and Lincoln International LLC from publicly available sources, the management of the Company or other sources (approved for our use by the Company in the case of information from management and non-public information). 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Goldman Sachs and Lincoln International LLC have not made an independent evaluation or appraisal of the assets and liabilities (including any contingent, derivative or other off-balance sheet assets and liabilities) of the Company or any other party to any transaction or any of their respective affiliates and has no obligation to evaluate the solvency of the Company or any other party to any transaction under any state or federal laws relating to bankruptcy, insolvency or similar matters. The analyses contained in the Confidential Information do not purport to be appraisals nor do they necessarily reflect the prices at which businesses or securities actually may be sold or purchased. Goldman Sachs and Lincoln International LLC’s role in any due diligence review is limited solely to performing such a review as it shall deem necessary to support its own advice and analysis and shall not be on behalf of the Company. Analyses based upon forecasts of future results are not necessarily indicative of actual future results, which may be significantly more or less favorable than suggested by these analyses, and Goldman Sachs and Lincoln International LLC do not assume responsibility if future results are materially different from those forecast The Confidential Information does not address the under1ying business decision of the Company to engage in any transaction, or the relative merits of any transaction or strategic alternative referred to herein as compared to any other transaction or alternative that may be available to the Company. The Confidential Information is necessarily based on economic, monetary, market and other conditions as in effect on, and the information made available to Goldman Sachs and Lincoln International LLC as of, the date of such Confidential Information and Goldman Sachs and Lincoln International LLC assume no respons bility for updating or revising the Confidential Information based on circumstances, developments or events occurring after such date. The Confidential Information does not constitute any opinion, nor does the Confidential Information constitute a recommendation to the Board, any security holder of the Company or any other person as to how to vote or act with respect to any transaction or any other matter. The Confidential Information, including this disclaimer, is subject to, and governed by, any written agreement between the Company, the Board and/or any committee thereof, on the one hand, and Goldman Sachs and Lincoln International LLC, on the other hand. The Confidential Information does not address, nor do Goldman Sachs and Lincoln International LLC express any view as to, the potential effects of volatility in the credit, financial and stock markets on the Company, any other party to any transaction or any transaction.