United States securities and exchange commission logo October 13, 2020 Donald J. Zurbay Chief Financial Officer and Treasurer Patterson Companies, Inc. 1031 Mendota Heights Road St. Paul, Minnesota 55120 Re: Patterson Companies, Inc. Form 10-K for the Fiscal Year Ended April 25, 2020 Filed June 24, 2020 File No. 0-20572 Dear Mr. Zurbay: We have completed our review of your filing. 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, Division of Corporation Finance Office of Trade & Services