United States securities and exchange commission logo





                              October 11, 2022

       Danny Prosky
       President and Chief Executive Officer
       American Healthcare REIT, Inc.
       18191 Von Karman Avenue, Suite 300
       Irvine, California 92612

                                                        Re: American Healthcare
REIT, Inc.
                                                            Registration
Statement on Form S-11
                                                            Filed September 16,
2022
                                                            File No. 333-267464

       Dear Danny Prosky:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comment. In our comment, we may ask you to provide us
with information so
       we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Form S-11 Filed September 16, 2022

       Distribution Policy, page 79

   1.                                                   We note your
calculation of cash available for distribution includes several adjustments
                                                        related to
non-controlling interest. Given it appears your table is designed to calculate
                                                        cash available for the
consolidated entity, and reflects distributions to non-controlling
                                                        interest holders below
the calculation of CAD, explain to us why these adjustments for
                                                        non-controlling
interest are necessary.
               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.
 Danny Prosky
American Healthcare REIT, Inc.
October 11, 2022
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at
202-551-3438 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Ruairi Regan at 202-551-3269 or James Lopez at 202-551-3536 with any
other
questions.



                                                           Sincerely,
FirstName LastNameDanny Prosky
                                                           Division of
Corporation Finance
Comapany NameAmerican Healthcare REIT, Inc.
                                                           Office of Real
Estate & Construction
October 11, 2022 Page 2
cc:       Edward F. Petrosky, Esq.
FirstName LastName