<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002014361</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0002001184</issuerCik>
      <issuerName>PACS Group, Inc.</issuerName>
      <secFileNumber>001-42011</secFileNumber>
      <issuerAddress>
        <com:street1>90 S. 400 W. SUITE 700</com:street1>
        <com:city>SALT LAKE CITY</com:city>
        <com:stateOrCountry>UT</com:stateOrCountry>
        <com:zipCode>84101</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(801) 447-9829</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Hancock Mark</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Citigroup Global Markets Inc</name>
        <address>
          <com:street1>388 Greenwich Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10013</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>6080</noOfUnitsSold>
      <aggregateMarketValue>273716.13</aggregateMarketValue>
      <noOfUnitsOutstanding>15827237</noOfUnitsOutstanding>
      <approxSaleDate>07/01/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>shares acquired at formation of the issuer</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>54626199</amountOfSecuritiesAcquired>
      <paymentDate>03/01/2023</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Mark Hancock</name>
        <address>
          <com:street1>262 N. University Avenue</com:street1>
          <com:city>Farmington</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84025</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/15/2026</saleDate>
      <amountOfSecuritiesSold>153254</amountOfSecuritiesSold>
      <grossProceeds>5568759.95</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Mark Hancock</name>
        <address>
          <com:street1>262 N. University Avenue</com:street1>
          <com:city>Farmington</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84025</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/16/2026</saleDate>
      <amountOfSecuritiesSold>83066</amountOfSecuritiesSold>
      <grossProceeds>2982385.05</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Mark Hancock</name>
        <address>
          <com:street1>262 N. University Avenue</com:street1>
          <com:city>Farmington</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84025</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/25/2026</saleDate>
      <amountOfSecuritiesSold>138069</amountOfSecuritiesSold>
      <grossProceeds>5567701.46</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Mark Hancock</name>
        <address>
          <com:street1>262 N. University Avenue</com:street1>
          <com:city>Farmington</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84025</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/17/2026</saleDate>
      <amountOfSecuritiesSold>63680</amountOfSecuritiesSold>
      <grossProceeds>2248413.44</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Mark Hancock</name>
        <address>
          <com:street1>262 N. University Avenue</com:street1>
          <com:city>Farmington</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84025</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/26/2026</saleDate>
      <amountOfSecuritiesSold>61931</amountOfSecuritiesSold>
      <grossProceeds>2508081.64</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/01/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>03/03/2026</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ Mark Darrell Hancock</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
