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SEC Company Response from AMN HEALTHCARE SERVICES INC (AMN) (CIK 0001142750) (AMN) — Nov 18, 2024

AMN HEALTHCARE SERVICES INC (AMN) (CIK 0001142750)
Date: Nov. 18, 2024 · CIK: 0001142750 · Accession: 0000950142-24-002804

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File numbers found in text: 001-16753

Referenced dates: November 12, 2024

Date
November 18, 2024
Author
/s/ Doug Nix
Form
CORRESP
Company
AMN HEALTHCARE SERVICES INC (AMN) (CIK 0001142750)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Stephen Kim and Lyn Shenk Division of Corporation Finance Office of Trade & Services Re: AMN Healthcare Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Form 10-Q for Fiscal Quarter Ended June 30, 2024 File No. 001-16753

Dear Mr. Kim and Ms. Shenk:

I refer to your comment letter dated November 12, 2024 to Jeffrey R. Knudson of AMN Healthcare Services, Inc. (the “Company”) and my telephone call with Mr. Kim on November 18, 2024 regarding the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review by the Company and its advisers of the responses to the Staff’s comments. The Company confirms that it intends to submit its responses to the Staff’s comments by December 11, 2024.

The Company appreciates your cooperation in extending the deadline for its response.

Sincerely,
/s/ Doug Nix

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CORRESP
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AMN Healthcare Services, Inc.

2999 Olympus Boulevard, Suite 500

Dallas, Texas 75019

November 18, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

  Attention:
  Stephen
Kim and Lyn Shenk

Division of Corporation Finance

 Office of Trade & Services

  Re:
  AMN Healthcare Services, Inc.

  Form 10-K for Fiscal Year Ended December 31, 2023

  Form 10-Q for Fiscal Quarter Ended June 30, 2024

  File No. 001-16753

Dear Mr. Kim and Ms. Shenk:

I refer to your comment letter dated November 12, 2024 to Jeffrey R. Knudson
of AMN Healthcare Services, Inc. (the “Company”) and my telephone call with Mr. Kim on November 18, 2024 regarding the due
date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation
and review by the Company and its advisers of the responses to the Staff’s comments. The Company confirms that it intends to submit
its responses to the Staff’s comments by December 11, 2024.

The Company appreciates your cooperation in extending the deadline for its response.

    Sincerely,

    /s/ Doug Nix

    Doug Nix

    Senior Corporate Counsel and Assistant Secretary

    cc:
    Jeffrey R. Knudson, Chief Financial Officer

    AMN Healthcare Services, Inc.

    John C. Kennedy

    Paul, Weiss, Rifkind, Wharton & Garrison LLP