TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 4, 2023 Shawn Morris Chief Executive Officer Privia Health Group, Inc. 950 N. Glebe Road, Suite 700 Arlington, Virginia 22203 Re: Privia Health Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-40365 Dear Shawn Morris : We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Key Metrics and Non-GAAP Financial Measures, page 72 1. In future filings, please revise to reconcile the non-GAAP measures "Care Margin" and "Platform Contribution" to the most comparable GAAP measure, which appears to be Gross Profit, even if it is not presented on the face of the Statements of Operations. Please also revise the similar reconciliation in Exhibit 99.1 to your Form 8-K dated February 28, 2023. Shawn Morris Privia Health Group, Inc. April 4, 2023 Page 2 In closing, 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. You may contact Christie Wong at (202) 551-3684 or Julie Sherman at (202) 551- 3640 with any questions. Sincerely, FirstName LastNameShawn Morris Division of Corporation Finance Comapany NamePrivia Health Group, Inc. Office of Industrial Applications and April 4, 2023 Page 2 Services FirstName LastName