TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 18, 2023 Bob Petrou Chief Financial Officer NantHealth, Inc. 3000 RDU Center Drive, Suite 200 Morrisville, North Carolina 27560 Re: NantHealth, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed April 14, 2023 File No. 001-37792 Dear Bob Petrou: 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 Technology