United States securities and exchange commission logo November 17, 2022 Steve Filton Chief Financial Officer Universal Health Services, Inc. 367 South Gulph Road King of Prussia, PA 19406 Re: Universal Health Services, Inc. Registration Statement on Form S-4 Filed November 9, 2022 File No. 333-268276 Dear Steve Filton: 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 Sean Healy at (202) 551-5586 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Warren J. Nimetz, Esq.