United States securities and exchange commission logo May 28, 2020 Rick Poulton President and Chief Financial Officer Allscripts Healthcare Solutions, Inc. 222 Merchandise Mart Plaza , Suite 2024 Chicago , IL 60654 Re: Allscripts Healthcare Solutions, Inc. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 2, 2020 File No. 001-35547 Dear Mr. Poulton: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology