TEXT-EXTRACT 2 filename2.txt September 9, 2019 James R. Arnold Chief Financial Officer NextGen Healthcare, Inc. 18111 Von Karman Avenue Suite 800 Irvine, CA 92612 Re: NextGen Healthcare, Inc. Form 10-K for Fiscal Year Ended March 31, 2019 Filed May 29, 2019 File No. 001-12537 Dear Mr. Arnold: 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 Information Technologies and Services