A numerical model based on the finite element method is developed for a finite length, HVAC splitter silencer. The model includes an arbitrary number of bulk-reacting splitters separated from the airway by a thin perforated metal sheet and accommodates higher order modes in the incident sound field. Each perforated sheet is joined to rigid, impervious, metallic fairing situated at either end of a splitter. The transmission loss for the silencer is quantified by application of the point collocation technique, and predictions are compared to experimental measurements reported in the literature. The splitter fairing is shown to significantly affect silencer performance, especially when higher order incident modes are present. It is concluded that laboratory measurements, and theoretical predictions, that are based on a predominantly plane wave sound source are unlikely to reflect accurately the true performance of an HVAC silencer in a real ducting system. 3