<?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>0002014386</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>Murray Jason Hulse</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services, Inc.</name>
        <address>
          <com:street1>11 Madison Ave</com:street1>
          <com:street2>4th Floor</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>386666</noOfUnitsSold>
      <aggregateMarketValue>16893437.54</aggregateMarketValue>
      <noOfUnitsOutstanding>158335612</noOfUnitsOutstanding>
      <approxSaleDate>08/17/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/11/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Founders Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>386666</amountOfSecuritiesAcquired>
      <paymentDate>04/11/2024</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/17/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>05/18/2026</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Jason Murray</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
