July 26, 2024

Brandon Ribar
President and Chief Executive Officer
Sonida Senior Living, Inc.
14755 Preston Road, Suite 810
Dallas, TX 75254

       Re: Sonida Senior Living, Inc.
           Registration Statement on Form S-3
           Filed July 19, 2024
           File No. 333-280906
Dear Brandon Ribar:

       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 Nicholas O'Leary at 202-551-4451 with any questions.



                                                           Sincerely,

                                                           Division of 
Corporation Finance
                                                           Office of Industrial 
Applications and
                                                           Services
cc:   Paul Conneely, Esq.