HSICHenry Schein

Please disclose significant segment expenses and other segment items pursuant to ASC 280-10-50-26A and 280-10-50-26B.

Reference is made to the comments of the staff of the Securities and Exchange Commission, with respect to the Form 10-K for the fiscal year ended December 28, 2024 of Henry Schein, Inc. (the “Company”), in your letter dated May 20, 2025 (the “Comment Letter”).

Per my telephone conversation with Patrick Kuhn on May 23, 2025, the Company’s request for an extension to June 18, 2025 to respond to the Comment Letter (which is an additional 10 business days beyond the original due date set forth in the Comment Letter) has been granted. Read in the reply ↗

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.

Rest of the question

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 5515B.

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.

Henry Schein, Inc., 135 Duryea

Road, Melville, NY 11747

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. Read in the reply ↗