United States securities and exchange commission logo
June 25, 2024
Matthew C. Brown
Chief Financial Officer and Treasurer
Diversified Healthcare Trust
Two Newton Place
255 Washington Street, Suite 300
Newton, MA 02458-1634
Re: Diversified
Healthcare Trust
Registration
Statement on Form S-3
Filed June 20, 2024
File No. 333-280352
Dear Matthew C. Brown:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Ronald
(Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Shu Wei