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                              March 15, 2024

       Gisele Remy
       Chief Financial Officer
       Auna S.A.
       46 A, Avenue JF Kennedy
       1855 Luxembourg
       Grand Duchy of Luxembourg

                                                        Re: Auna S.A.
                                                            Amendment No. 3 to
Registration Statement on Form F-1
                                                            Filed March 14,
2024
                                                            File No. 333-276435

       Dear Gisele Remy:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our January 22, 2024
letter.

       Amendment No. 3 to Registration Statement on Form F-1

       Financial Statements, page ii

   1.                                                   We note your disclosure
here that "[w]e are not a party to nor do we guarantee, nor are we
                                                        otherwise liable with
respect to the debt under, the Sponsor Financing." To provide
                                                        prominent and material
context to investors regarding the terms of the Sponsor Financing
                                                        including its potential
impact on the company, please revise your disclosure in this section
                                                        to clarify, as you do
in your Risk Factors and Use Of Proceeds disclosures that:

                                                              the documents
governing the Sponsor Financing, as amended by the Sponsor
                                                            Financing
Amendment, will contain various covenants and other obligations of the
                                                            shareholders who
are party thereto, including a requirement that such shareholders
                                                            cause you to comply
with certain of the covenants set forth in the Credit Agreement,
 Gisele Remy
Auna S.A.
March 15, 2024
Page 2
              while also expanding the scope of some of those covenants, in
certain cases, to
              impose restrictions on what such shareholders will permit you to
do with certain of
              our immaterial subsidiaries;

                the documents governing the Sponsor Financing, as amended by
the Sponsor
              Financing Amendment will contain various events of default,
including an event of
              default that will occur if there is an event of default under the
Credit Agreement or
              the 2029 Notes Indenture, to which you are a party; and

                if your shareholders default on their obligations under the
terms of the Sponsor
              Financing, including if they fail to cause you to comply with the
covenants set forth
              in the Credit Agreement, the lenders under the Sponsor Financing
will be entitled to
              certain remedies, including declaring all outstanding principal
and interest to be due
              and payable and ultimately, foreclosing on the pledged shares,
which could result
              in the lenders under the Sponsor Financing to sell securities of
your company or the
              market to perceive that they intend to do so, which may cause the
market price of
              your class A shares to decline significantly.

         In addition, to provide additional clarity regarding the implications
of the Sponsor
         Financing to the company, please provide additional detail clarifying
how you are "not
         otherwise liable" for the debt under the Sponsor Financing, given that
you are a restricted
         entity under the agreement and the points noted in the bullets above.
Please also revise
         your disclosure here to include a reference to your exhibit(s) related
to the Sponsor
         Financing that directs investors to refer to these materials for a
complete description of the
         terms, including the covenants and events of default. Make conforming
changes
         throughout your filing.
Risk Factors
Our significant indebtedness could adversely affect our financial health . . .,
page 47

2.       We note your revised disclosure that you are using a significant
portion of your proceeds
         to effect a capital reduction in Heredia, which will ultimately result
in the repayment of
         $350 million of the Sponsor Financing. Given your disclosure
discussing the risks related
         to your significant indebtedness, please revise your risk factor to
disclose that you are
         using a significant portion of the proceeds of this offering to repay
the Sponsor Financing,
         to which you are not a party. Make conforming changes to your filing,
including your
         Prospectus Summary.
Use of Proceeds, page 65
FirstName LastNameGisele Remy
3.     We note your revised disclosure that you will use a portion of your
proceeds to
Comapany
       repayNameAuna   S.A. of short-term indebtedness. Please provide the
disclosure required
             US$13.5 million
March by
       15,Item
           20243.C.4.
                Page 2of Form 20-F with respect to this indebtedness.
FirstName LastName
 Gisele Remy
FirstName
Auna S.A. LastNameGisele Remy
Comapany
March      NameAuna S.A.
       15, 2024
March3 15, 2024 Page 3
Page
FirstName LastName
Capitalization , page 67

4.       Please revise your disclosure to provide greater clarity regarding the
changes in equity line
         items from actual to as adjusted. Please have your disclosure of the
amount of the change
         reconcile to other related disclosure in the filing, as appropriate.
Sponsor Financing, page 181

5.       As it relates to the Sponsor Financing, please address the following
in your filing and
         provide any additional information as part of your response, if
necessary:

                Describe the full accounting for the $350 million payment to
Heredia and related
              transactions, including specific amounts related to the
accounting;

                Describe the basis for your accounting, including
identification of any significant
              assumptions or judgments made as part of your application of IFRS
and any pertinent
              IFRS accounting literature you relied upon;

                Clarify whether the $350 million payment to Heredia and related
cancellation of
              shares is a transaction at fair value;

                Identify the full amount of the original Sponsor Financing and
the use of any
              proceeds over the amount the company originally received. In this
regard, we note the
              company originally received S/1,352,610,000, which appears to
approximate $343
              million at the time, and they are now receiving back $350 million
with $118 million
              that will remain outstanding;

                Clarify the impact to Auna Salud S.A.C. from the August 31,
2023 share transfer and
              any significance to the transaction at hand from this transfer;
and

                Clarify for us any consideration you have given to disclosing
the Sponsor Financing
              as an off-balance sheet arrangement.
Related Party Transactions, page 183

6.       We note your disclosure on page 181 that "on the closing date of this
offering, [you] will
         contribute US$350.0 million of the proceeds from this offering to Auna
Salud S.A.C.,
         who will in turn use those funds to effect a capital reduction which
will result in the
         cancellation of 100% of shares of Auna Salud S.A.C. held by Heredia
Investments and
         thus, increase our ownership interest in Auna Salud S.A.C. from 79% to
100%." As it
         relates to this contribution and capital reduction, please revise your
disclosure here to
         provide the information required by Item 7.B. of Form 20-F, as
appropriate.
 Gisele Remy
FirstName
Auna S.A. LastNameGisele Remy
Comapany
March      NameAuna S.A.
       15, 2024
March4 15, 2024 Page 4
Page
FirstName LastName
       Please contact Christie Wong at 202-551-3684 or Michael Fay at
202-551-3812 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Ansart at 202-551-4511 or Katherine Bagley at 202-551-2545 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services
cc:      Maurice Blanco