[Schick Letterhead]
May 1, 2006
Perry Hindin
Special Counsel
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Mail Stop 6010
Washington, D.C. 20549
Re: Schick Technologies, Inc. Proxy Materials
File No. 0-22673
Dear Mr. Hindin:
As requested in the letter dated March 10, 2006 from you on behalf of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”), in connection with the above-referenced filing, Schick Technologies, Inc., a Delaware corporation (the “Company”), hereby acknowledges as follows:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
• Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
• the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Sincerely, |
| |
| /s/ Jeffrey T. Slovin |
| Jeffrey T. Slovin |
| Chief Executive Officer |
cc: Zvi Raskin, Schick Technologies, Inc.
Jost Fischer, Sirona Holding GmbH
Simone Blank, Sirona Holding GmbH
James S. Rowe, Kirkland & Ellis LLP
Carol Anne Huff, Kirkland & Ellis LLP
John B. Wade, III, Dorsey & Whitney LLP
Nanci Prado, Dorsey & Whitney LLP
