TEXT-EXTRACT 2 filename2.txt October 15, 2018 Christopher Pizzi SVP & Chief Financial Officer Cross Country Healthcare Inc. 5201 Congress Avenue, Suite 100B Boca Raton, Florida 33487 Re: Cross Country Healthcare Inc. Form 10-K for the Year Ended December 31, 2017 Filed March 2, 2018 File No. 000-33169 Dear Mr. Pizzi: 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 Telecommunications