Mail Stop 3030 September 5, 2018 Via E-mail Daniel P. Florin Chief Financial Officer Zimmer Biomet Holdings, Inc. 345 East Main Street Warsaw, IN 46580 Re: Zimmer Biomet Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 27, 2018 File No. 001-16407 Dear Mr. Florin: We have completed our review of your filings. 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. Sincerely, /s/ Kevin J. Kuhar Kevin J. Kuhar Accounting Branch Chief Office of Electronics and Machinery