United States securities and exchange commission logo January 9, 2024 R. Steven Hamner Chief Financial Officer Medical Properties Trust, Inc. MPT Operating Partnership, L.P. 1000 Urban Center Drive, Suite 501 Birmingham, AL 35242 Re: Medical Properties Trust, Inc. MPT Operating Partnership, L.P. Form 10-K for the Year Ended December 31, 2022 File No. 001-32559 Dear R. Steven Hamner: We have reviewed your November 21, 2023 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 7, 2023 letter. Form 10-K for the year ended December 31, 2022 Significant Tenants Total Assets by Operator, page 13 1. We note your response to our comment 2. We reissue the comment. Please tell us when you expect to amend your Form 10-K for the fiscal year ended December 31, 2022 to include audited financial statements of Steward Health Care System LLC as of and for the year ended December 31, 2022. Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. R. Steven Hamner Medical Properties Trust, Inc. January 9, 2024 Page 2 Sincerely, FirstName LastNameR. Steven Hamner Division of Corporation Finance Comapany NameMedical Properties Trust, Inc. Office of Real Estate & Construction January 9, 2024 Page 2 cc: Kevin Hanna FirstName LastName