October 15, 2024

Tim Canning
Chief Executive Officer
Danam Health, Inc
3000 Bayport Drive
Suite 950
Tampa, FL 33607

       Re: Danam Health, Inc
           Amendment No. 2 to Registration Statement on Form S-1
           Filed September 27, 2024
           File No. 333-280945
Dear Tim Canning:

     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 August 29,
2024 letter.

Amendment No. 2 to Registration Statement on Form S-1
Selected Financial Data, page 46

1.     Please clarify for us your basis for presenting pro forma amounts for
the year ended
       December 31, 2022 or revise to remove amounts. Refer to Rule
11-02(c)(2)(i) of
       Regulation S-X.
Unaudited Pro Forma Combined Financial Information, page 47

2.     We note your response to prior comment 7. Please revise your disclosure
to present
       the effects of the Wellgistics probable acquisition as if it occurred on
the most recent
       practicable date prior to the effective date of the latest pro forma
balance sheet date
       presented, which is currently June 30, 2024 (rather than as if it
occurred on January 1,
 October 15, 2024
Page 2

       2023 as stated in the second paragraph on page 47). This comment also
applies to
       adjustment (b), (c) and (d) on page 49. Refer to Rules 11-02(a)(6)(i)(A)
and 11-
       02(c)(1) of Regulation S-X.
Wellgistics Membership Interest Purchase Agreement, page 50

3.     We note your response to prior comment 11. Please update the section
captioned
       "Wellgistics Membership Interest Purchase Agreement" to include
disclosure
       comparable to the revisions on page 88.
Report of Independent Public Accounting Firm, page F-2

4.     We note your response to prior comment 20. The audit opinion should
reference the
       period September 6, 2022 to December 31, 2022, as opposed to the year
ended
       December 31, 2022, given the company was organized on September 6, 2022.
Please
       revise.
Danam Health, Inc.
Statement of Operations, page F-4

5.     Please verify the accuracy of net loss per common share and weighted
average
       common shares outstanding. Refer to the reported number of shares of
common stock
       on your balance sheets and statements of stockholders' deficit.
WOOD SAGE, LLC and Subsidiaries
Note 3. Business Combinations, page F-39

6.     We note your response to prior comment 25. Please revise to provide the
separate
       audited financial statements under Rule 8-04 of Regulation S-X related
to your
       acquisitions of Alliance Pharma Solutions LLC and Community Specialty
Pharmacy,
       LLC or tell us why they are not required.
       Please contact Tony Watson at 202-551-3318 or Lyn Shenk at 202-551-3380
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with any
other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:   Kate Bechen