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                          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