TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 26, 2023 Alexander J. Bruni Chief Financial Officer Owens & Minor, Inc. 9120 Lockwood Boulevard Mechanicsville, VA 23116 Re: Owens & Minor, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-09810 Dear Alexander J. Bruni: 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, Division of Corporation Finance Office of Trade & Services