TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 24, 2023 Theodore Wahl Chief Executive Officer Healthcare Services Group, Inc. 3220 Tillman Drive Bensalem, PA 19020 Re: Healthcare Services Group, Inc. Definitive Proxy Statement on Schedule 14A Filed April 28, 2023 File No. 000-12015 Dear Theodore Wahl: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program