United States securities and exchange commission logo

May 28, 2021

Brandon Villery
General Counsel
NantHealth, Inc.
9920 Jefferson Blvd.
Culver City, California 90232

Re: NantHealth, Inc.
Registration
Statement on Form S-3
Filed May 26, 2021
File No. 333-256474

Dear Mr. Villery:

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 Anna Abramson, Staff Attorney, at 202-551-4969 or
Jan Woo, Legal
Branch Chief, at 202-551-3453 with any questions.

Sincerely,

Division of Corporation Finance

Office of Technology
cc: Martin J. Waters