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July 14, 2023

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United States Securities and Exchange Commission

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Re:

American Healthcare REIT, Inc.

Registration Statement on Form S-11

Filed September 16, 2022

File No. 333-267464

Dear Mr. Regan:

On behalf of American Healthcare REIT, Inc. (the “Company”), we hereby transmit via the Electronic Data Gathering, Analysis, and Retrieval system for filing under the Securities Act of 1933, as amended, an amended version (“Amendment No. 1”) of the Company’s Registration Statement on Form S-11 (the “Registration Statement”) relating to the proposed public offering of shares of the Company’s common stock, $0.01 par value per share. The Registration Statement has been revised to respond to a comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in your letter dated October 11, 2022 relating to the Registration Statement, originally filed on September 16, 2022, and to reflect certain other changes. Amendment No. 1 has been marked to show all changes made to the Registration Statement originally filed on September 16, 2022.

Your comment with respect to the Registration Statement is reproduced below in bold text. The Company’s response thereto is set forth immediately following the reproduced comment. All references to page numbers in the Company’s response are to the page numbers in the prospectus included as part of Amendment No. 1 (the “Prospectus”). Capitalized terms used herein without definition have the meanings given in the Prospectus.