SecProbe.io

June 28, 2011
 Via E-mail

Ms. Susan Salka Chief Executive Officer AMN Healthcare Services, Inc.
12400 High Bluff Drive, Suite 100
San Diego, CA 92130
Re: AMN Healthcare Services, Inc.
 Form 10-K for Fiscal Year Ended  December 31, 2010
Filed March 11, 2011 File No. 001-16753

Dear Ms. Salka:
 We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with  information so we may better understand your
disclosure.
 Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
 After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
            Exhibits

 Exhibit 4.4

 1. The Second Lien Credit Agreement filed as Exhibit 4.4 does not appear to include the
schedules and exhibits to this agreement.  Pl ease confirm that you will file this agreement
in its entirety in your next periodic report.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Ms. Susan Salka AMN Healthcare Services, Inc. June 28, 2011 Page 2

  In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as  a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

Please contact Jay Williamson at (202) 551-3393 or me at (202) 551-3790 with any
questions.
Sincerely,
   /s/ John Reynolds
John Reynolds Assistant Director