January 20, 2012
Ms. Tia L. Jenkins
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
RE: | Owens & Minor, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2010
Filed February 25, 2011
File No. 001-09810
Dear Ms. Jenkins:
We have received your letter dated January 19, 2012, providing comments of the Staff of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced filing of Owens & Minor, Inc. (the “Company”).
We notice that we are required to respond to the letter within ten business days. Per our discussion by telephone today between Mr. Steve Lo, the Company’s counsel and its financial reporting director, we understand that the Staff has kindly extended the deadline of responding to the letter to Thursday, February 16, 2012. We will try to respond as soon as possible, but no later than such deadline.
We appreciate the Staff’s assistance in this matter. If you have any further questions or comments, please contact me at (804) 723-7566 or James L. Bierman, Executive Vice President and Chief Financial Officer, at (804) 723-7500.
Sincerely,
Owens & Minor, Inc. |
/s/ D. Andrew Edwards |
D. Andrew Edwards |
Vice President, Controller and Chief Accounting Officer |