United States securities and exchange commission logo July 27, 2023 Tom Spaeth Chief Financial Officer HireRight Holdings Corp 100 Centerview Drive, Suite 300 Nashville, Tennessee 37214 Re: HireRight Holdings Corp Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 10, 2023 File No. 1-40982 Dear Tom Spaeth: We have limited our review of your filing to the financial statements and related disclosures 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-K for the Fiscal Year Ended December 31, 2022 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Adjusted Net Income and Adjusted Diluted Earnings Per Share, page 64 1. Please tell us the Adjusted Net Income effective tax rate for each period presented and explain why you believe it is reasonable. Also, explain why it is appropriate to use GAAP tax benefits considering your history of significant Adjusted income before income taxes. In this regard, you should include current and deferred income tax expense commensurate with this non-GAAP measure of profitability. Refer to Question 102.11 of the Non- GAAP Financial Measures Compliance & Disclosure Interpretations. In closing, 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. Tom Spaeth HireRight Holdings Corp July 27, 2023 Page 2 You may contact Ta Tanisha Meadows at (202) 551-3322 or Adam Phippen at (202) 551- 3336 with any questions. FirstName LastNameTom Spaeth Sincerely, Comapany NameHireRight Holdings Corp Division of Corporation Finance July 27, 2023 Page 2 Office of Trade & Services FirstName LastName