Mail Stop 3561 February 10, 2006 Mr. Steven Paladino Executive Vice President and Chief Financial Officer Henry Schein, Inc. 135 Duryea Road Melville, NY 11747 Re: Henry Schein, Inc. Form 10-K for Fiscal Year Ended December 25, 2004 Filed March 4, 2005 Forms 10-Q for Fiscal Quarters Ended March 26, 2005, June 25, 2005, and September 24, 2005 File No. 0-27078 Dear Mr. Paladino: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief