United States securities and exchange commission logo
May 31, 2024
Scott A. Roberts Roberts
Chief Financial Officer
HealthStream, Inc.
500 11th Avenue North, Suite 1000
Nashville , Tennessee 37203
Re: HealthStream, Inc.
File No. 000-27701
Form 10-K filed on
February 26, 2024
Form 10-Q filed on
April 25, 2024
Dear Scott A. Roberts Roberts:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology