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                              June 23, 2022

       Ronald South
       Senior Vice President and Chief Financial Officer
       Henry Schein, Inc.
       135 Duryea Road
       Melville, NY 11747

                                                        Re: Henry Schein, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 25, 2021
                                                            Filed February 15,
2022
                                                            File No. 000-27078

       Dear Mr. South:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to the comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to the comment, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 25, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       42

   1.                                                   We note from your first
quarter earnings call on May 3, 2022 that the company
                                                        experienced some price
inflation. Please expand your discussion to identify the principal
                                                        factors contributing to
the inflationary pressures the company has experienced and clarify
                                                        the resulting impact,
if material, to the company. Also, please update your disclosure to
                                                        identify actions
planned or taken, if any, to mitigate inflationary pressures. Refer to Item
                                                        303(b)(2) of Regulation
S-K.
 Ronald South
FirstName  LastNameRonald South
Henry Schein, Inc.
Comapany
June       NameHenry Schein, Inc.
     23, 2022
June 23,
Page 2 2022 Page 2
FirstName LastName
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services