 | PSS World Medical, Inc.
4345 Southpoint Boulevard Jacksonville, FL 32216 904 380 - 4529 |
January 16, 2013
VIA EDGAR
Mr. John Reynolds
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
| Re: | PSS World Medical, Inc. | |
| Amendment No. 1 to Form PREM 14A | ||
| Filed December 26, 2012 | ||
| File No. 000-23832 |
Per our conversation with the Securities and Exchange Commission staff, we propose to insert the following statement at the end of the third bullet point on the top of page 25 of the above referenced filing: “Thus, within this assumed range of transaction prices and based on this related set of assumptions, the amount of such preliminarily estimated net gain would decrease as the transaction price increased.”
If you have any questions or further comments, please do not hesitate to call me at (904) 332-3000. Thank you in advance for assistance in this matter,
| Sincerely, |
| Joshua H. DeRienzis |
cc: Sarah Ernst, Esq., Alston & Bird LLP