United States securities and exchange commission logo September 23, 2020 Mattthew Molchan Chief Executive Officer DIGIRAD CORP 1048 Industrial Court Suwanee, Georgia 30024 Re: DIGIRAD CORP Registration Statement on Form S-1 Filed September 17, 2020 File No. 333-248872 Dear Mr. Molchan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Adam Finerman