July 2, 2019

Roger R. Hopkins
Chief Accounting Officer
National Health Investors, Inc.
222 Robert Rose Drive
Murfreesboro, Tennessee 37129

       Re: National Health Investors, Inc.
           Form 10-K for the fiscal year ended December 31, 2018
           Filed February 19, 2019
           Form 10-Q for the period ended March 31, 2019
           Filed May 7, 2019
           File No. 001-10822

Dear Mr. Hopkins:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-Q for the quarterly period ended March 31, 2019

Note 2. Real Estate
Holiday, page 11

1.    We note your disclosure of a lease amendment and guaranty release ("the
Agreement")
      with Holiday. Please tell us how you accounted for the Agreement and
reference the
      authoritative accounting literature management relied upon. In your
response, please tell
      us if you determined the Agreement is a new or modified lease and tell us
how you made
      that determination.
        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.
 Roger R. Hopkins
National Health Investors, Inc.
July 2, 2019
Page 2

      You may contact Wilson K. Lee, Senior Staff Accountant, at (202) 551 -
3468 or Jennifer
Monick, Assistant Chief Accountant, at (202) 551 - 3295 with any questions.



                                                         Sincerely,
FirstName LastNameRoger R. Hopkins
                                                         Division of
Corporation Finance
Comapany NameNational Health Investors, Inc.
                                                         Office of Real Estate
and
July 2, 2019 Page 2                                      Commodities
FirstName LastName