TEXT-EXTRACT 2 filename2.txt September 23, 2019 Frank V. Saracino Chief Financial Officer NorthStar Healthcare Income, Inc. 590 Madison Avenue 34th Floor New York, NY 10022 Re: NorthStar Healthcare Income, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 22, 2019 File No. 000-55190 Dear Mr. Saracino: 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 Real Estate and Commodities