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                            May 15, 2023

       Charles F. Boyle
       Chief Financial Officer
       Universal Health Realty Income Trust
       367 South Gulph Road
       P.O. Box 61558
       King of Prussia, PA 19406

                                                        Re: Universal Health 
Realty Income Trust
                                                            Form 10-K for the 
fiscal year ended December 31, 2022
                                                            Response dated May 
4, 2023
                                                            File No. 001-09321

       Dear Charles F. Boyle:

               We have reviewed your May 4, 2023 response to our comment letter 
and have the
       following comment. In our comment, we may ask you to provide us with 
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe our
       comment applies to your facts and circumstances, please tell us why in 
your response.

              After reviewing your response to this comment, we may have 
additional
       comments. Unless we note otherwise, our reference to prior comment is to 
the comment in our
       April 21, 2023 letter.

       Form 10-K for the year ended December 31, 2022

       2. Relationship with UHS and Related Party Transactions, page 67

   1.                                                   We note your response 
to our prior comment. Please further tell us whether the Company
                                                        has a repurchase option 
on Inland Valley to the extent UHS exercises its repurchase
                                                        option related to Aiken 
and Canyon Creek. In providing your response, please clarify
                                                        whether the Company has 
a right to purchase another property similar to Inland Valley if
                                                        it does not have a 
right to repurchase Inland Valley.
 Charles F. Boyle
Universal Health Realty Income Trust
May 15, 2023
Page 2

       You may contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at 
202-551-3395 if
you have any questions.



FirstName LastNameCharles F. Boyle                     Sincerely,
Comapany NameUniversal Health Realty Income Trust
                                                       Division of Corporation 
Finance
May 15, 2023 Page 2                                    Office of Real Estate & 
Construction
FirstName LastName