October 28, 2019
Carlos Macau, Jr.
Chief Financial Officer
HEICO CORP
3000 Taft Street
Hollywood, FL 33021
Re: HEICO CORP
Form 10-K for the period ended October 31, 2018
Filed December 20, 2018
File No. 001-04604
Dear Mr. Macau:
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
Manufacturing