United States securities and exchange commission logo October 18, 2022 Steve Filton Executive Vice President and Chief Financial Officer Universal Health Services, Inc. 367 South Gulph Rd. King of Prussia, PA 19406 Re: Universal Health Services, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 24, 2022 File No. 001-10765 Dear Steve Filton: 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 Industrial Applications and Services