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                     May 24, 2022

       Michael Costa
       Chief Financial Officer
       Sabra Health Care REIT, Inc.
       18500 Von Karman Avenue, Suite 550
       Irvine, CA. 92612

                                                        Re: Sabra Health Care
REIT, Inc.
                                                            Form 10-K for the
year ended December 31, 2021
                                                            Filed on February
22, 2022
                                                            File No. 001-34950

       Dear Mr. Costa:

              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 Real Estate & Construction