<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/rega/onekfiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>1-K</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001822995</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <shellCompanyFlag>N</shellCompanyFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <successorFilingFlag>N</successorFilingFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <reportingPeriod>12-31-2022</reportingPeriod>
    </filerInfo>
  </headerData>
  <formData>
    <item1>
      <formIndication>Annual Report</formIndication>
      <fiscalYearEnd>12-31-2022</fiscalYearEnd>
      <street1>2030 MAIN STREET</street1>
      <street2>SUITE 660</street2>
      <city>IRVINE</city>
      <stateOrCountry>CA</stateOrCountry>
      <zipCode>92614</zipCode>
      <phoneNumber>949-260-8070</phoneNumber>
      <issuedSecuritiesTitle>Common Stock, par value $.0001</issuedSecuritiesTitle>
    </item1>
    <item1Info>
      <issuerName>GATC HEALTH CORP</issuerName>
      <cik>0001822995</cik>
      <jurisdictionOrganization>WY</jurisdictionOrganization>
      <irsNum>85-1074632</irsNum>
    </item1Info>
    <item2>
      <regArule257>false</regArule257>
    </item2>
    <summaryInfo>
      <commissionFileNumber>024-11582</commissionFileNumber>
      <offeringQualificationDate>09-27-2021</offeringQualificationDate>
      <offeringCommenceDate>09-27-2021</offeringCommenceDate>
      <qualifiedSecuritiesSold>12217600</qualifiedSecuritiesSold>
      <offeringSecuritiesSold>135260</offeringSecuritiesSold>
      <pricePerSecurity>5.0000</pricePerSecurity>
      <aggregrateOfferingPrice>18900.00</aggregrateOfferingPrice>
      <aggregrateOfferingPriceHolders>2100.00</aggregrateOfferingPriceHolders>
      <auditorSpName>Indigo Spire CPA Group LLC</auditorSpName>
      <auditorFees>20000.00</auditorFees>
      <legalSpName>Crowd Check Law LLP</legalSpName>
      <legalFees>60000.00</legalFees>
      <blueSkySpName>Crowd Check Law LLP</blueSkySpName>
      <blueSkyFees>5000.00</blueSkyFees>
      <issuerNetProceeds>13900.00</issuerNetProceeds>
      <clarificationResponses>offering continues; blue sky estimate</clarificationResponses>
    </summaryInfo>
  </formData>
</edgarSubmission>
