TEXT-EXTRACT 2 filename2.txt 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