UNIVERSAL HEALTH REALTY INCOME TRUST
Universal Corporate Center
367 South Gulph Road
King of Prussia, Pennsylvania 19406
April 25, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Universal Health Realty Income Trust |
| Registration Statement on Form S-3 |
| File No. 333-278730 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, Universal Health Realty Income Trust respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 9:30 a.m. Washington D.C. time on April 30, 2024, or as soon thereafter as practicable.
Please call Warren Nimetz of Norton Rose Fulbright US LLP at (212) 318-3384 to provide notice of the effectiveness of the Registration Statement.
Very truly yours,
/s/ Charles F. Boyle
Charles F. Boyle
Senior Vice President and
Chief Financial Officer
| cc: | Warren J. Nimetz |