January 15, 2020 Brian M. Scott Chief Financial Officer AMN Healthcare Services, Inc. 12400 High Bluff Drive Suite 100 San Diego, CA 92130 Re: AMN Healthcare Services, Inc. Form 10-K for the Year Ended December 31, 2018 Filed February 21, 2019 Form 8-K filed October 31, 2019 File No. 001-16753 Dear Mr. Scott: We have completed our review of your filings. 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 Trade & Services