June 12, 2023


Via EDGAR Transmission


United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549


Attention: Jordan Nimitz


  Re: P3 Health Partners Inc.
                  Registration Statement on Form S-1
                  Originally Filed May 2, 2023
                  Registration No. 333-271565


Ladies and Gentlemen:


In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Wednesday, June 14, 2022, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as P3 Health Partners Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Elisabeth M. Martin of Latham & Watkins LLP at (617) 948-6018 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.


 Sincerely yours,
 P3 Health Partners Inc.
 By:/s/ Atul Kavthekar
  Atul Kavthekar
  Chief Financial Officer


cc: Jessica Puathasnanon, P3 Health Partners Inc.

       Wesley C. Holmes, Latham & Watkins LLP