April 4, 2005
The United States Securities and Exchange Commission
ATTN: Angela J. Crane, Reviewing Accountant
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0306
RE: Biomet, Inc.
Form 10-K for the fiscal year ended May 31, 2004
Form 10-Q for the fiscal quarter ended August 31, 2004
Forms 8-K for 2004
File No. 1-15601
Dear Ms. Crane:
We have received your letter dated December 14, 2004 providing certain comments with respect to the Biomet, Inc. (“Biomet”) Form 10-Q's for the fiscal year ended May 31, 2005, and 8-K's filed in September, 2004. Our responses are set forth below and are keyed to the numbered comments set forth in your letter. Supplemental information is also being provided as noted below.
We hope that the foregoing responses adequately address your questions and comments. Please feel free to contact Daniel P. Hann, Biomet’s Senior Vice President and General Counsel, at (574) 372-1539, Gregory D. Hartman, Biomet’s Senior Vice President and Chief Financial Officer, at (574) 372-1550, or me at (574) 372-1603, if you require further information or would like to discuss these issues further.
Very truly yours,
/s/ Dane A. Miller
Dane A. Miller, Ph.D.
President & CEO
Biomet, Inc.
