TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 6, 2021 Patrick Soon-Shiong Chief Executive Officer NantHealth, Inc. 9920 Jefferson Blvd Culver City, CA 90232 Re: NantHealth, Inc. Registration Statement on Form S-3 Filed March 31, 2021 File No. 333-254937 Dear Dr. Soon-Shiong: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Edwin Kim, Attorney-Advisor, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Martin Waters, Esq.