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I am not a grammar expert so this is a personal opinion. I think it is a sentence. Consider "Here's Tom" or "Here's the bus". They are sentences. Tom is here; the bus is here. Here's why means 'why is here', or 'this [here] is the reason [why]. It is not a particularly good sentence mind you, but it is a sentence.

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13y ago

What else can I help you with?