United States securities and exchange commission logo

April 6, 2021

Patrick Soon-Shiong
Chief Executive Officer
NantHealth, Inc.
9920 Jefferson Blvd
Culver City, CA 90232

Re: NantHealth, Inc.
Registration
Statement on Form S-3
Filed March 31,
2021
File No. 333-254937

Dear Dr. Soon-Shiong:

This is to advise you that we have not reviewed and will not
review your registration
statement.

Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

Please contact Edwin Kim, Attorney-Advisor, at (202) 551-3297 or
Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.

Sincerely,

Division of Corporation Finance

Office of Technology
cc: Martin Waters, Esq.