Re: | Issuance of the guarantees, dated May 29, 2019, of US $300,000,000 aggregate principal amount of 4.80% Senior Notes due 2024 (the “Notes”) of the Issuers (as defined below) by SBRAReit Canadian GP V Inc., a Nova Scotia company limited by shares (“SBRAReit GP V”) and Sabra Canadian Properties V, Limited Partnership, an Alberta limited partnership (the “Partnership”) (such guarantees being collectively referred to as the “Guarantees”), and to a Registration Statement on FormS-3 of Sabra Health Care REIT, Inc., a Maryland corporation (the “Parent”), and certain of its subsidiaries, including SBRAReit GP V and the Partnership, as amended by a Post-Effective Amendment No. 1, filed on May 21, 2019 with the United States Securities and Exchange Commission (the “SEC”) pursuant to Rule 462(e) under the United States Securities Act (RegistrationNo. 333-215574) (as amended, the “Registration Statement”) which permits the Parent to register the issuance and sale from time to time of, among other securities, an unspecified amount of debt securities of Sabra Health Care Limited Partnership (“Operating Partnership”) and Sabra Capital Corporation (“Sabra Capital” and, together with the Operating Partnership, the “Issuers”), which may be either senior debt securities or subordinated debt securities (the “Debt Securities”), which are the subject of Debt Securities by the Parent and certain of the Parent’s other subsidiaries, including SBRAReit GP V and the Partnership |