<SEC-DOCUMENT>0000818479-23-000071-index.html : 20231030
<SEC-HEADER>0000818479-23-000071.hdr.sgml : 20231030
<ACCEPTANCE-DATETIME>20230928151652
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000818479-23-000071
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DENTSPLY SIRONA Inc.
		CENTRAL INDEX KEY:			0000818479
		STANDARD INDUSTRIAL CLASSIFICATION:	DENTAL EQUIPMENT & SUPPLIES [3843]
		IRS NUMBER:				391434669
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13320 BALLANTYNE CORPORATE PLACE
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28277-3607
		BUSINESS PHONE:		844-546-3722

	MAIL ADDRESS:	
		STREET 1:		13320 BALLANTYNE CORPORATE PLACE
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28277-3607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DENTSPLY INTERNATIONAL INC /DE/
		DATE OF NAME CHANGE:	19930630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENDEX CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>a09282023-seccommentlett001.jpg
<TEXT>
Document 2 - file: a09282023-seccommentlett001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>a09282023-seccommentlett002.jpg
<TEXT>
Document 3 - file: a09282023-seccommentlett002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>a09282023-seccommentlett003.jpg
<TEXT>
Document 4 - file: a09282023-seccommentlett003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>a09282023-seccommentlett004.jpg
<TEXT>
Document 5 - file: a09282023-seccommentlett004.jpg

</DOCUMENT>
</SEC-DOCUMENT>