November 27, 2018

Robert S. Snead
Interim Chief Financial Officer
Owens & Minor, Inc.
9120 Lockwood Boulevard
Mechanicsville, VA 23116

       Re: Owens & Minor, Inc.
           Form 10-K for the Year Ended December 31, 2017
           Filed February 23, 2018
           File No. 001-09810

Dear Mr. Snead:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2017

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Financial Highlights
Use of Non-GAAP Measures, page 18

1.    We note your computations of non-GAAP measures Adjusted Operating
Earnings,
      Adjusted Net Income and Adjusted EPS exclude acquisition related
intangible assets
      amortization. Please tell us how you determined the adjustments to
exclude the
      amortization of certain acquired intangible assets do not substitute
individually-tailored
      income or expense recognition methods for those of GAAP. Refer to
Question 100.04 of
      the Non-GAAP Financial Measures Compliance and Disclosure
Interpretations.
 Robert S. Snead
Owens & Minor, Inc.
November 27, 2018
Page 2


        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.

       You may contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388
with any
questions.



                                                          Sincerely,
FirstName LastNameRobert S. Snead
                                                          Division of
Corporation Finance
Comapany NameOwens & Minor, Inc.
                                                          Office of Beverages,
Apparel and
November 27, 2018 Page 2                                  Mining
FirstName LastName