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                            January 30, 2024

       Paul Kim
       Chief Financial Officer
       Fulgent Genetics, Inc.
       4399 Santa Anita Avenue
       El Monte, California 91731

                                                        Re: Fulgent Genetics,
Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            Form 10-Q for
Fiscal Quarter Ended September 30, 2023
                                                            Response dated
January 9, 2024
                                                            File No. 001-37894

       Dear Paul Kim:

              We have reviewed your January 9, 2024 response to our comment
letter and have the
       following comments.

              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 21, 2023
       letter.

       Form 10-K for Fiscal Year Ended December 31, 2022

       Note 7. Reporting Segment and Geographic Information, page F-23

   1.                                                   We note that you have
identified four different revenue streams for your products and
                                                        services offerings: (a)
Precision Diagnostics; (b) Anatomic Pathology; (c) Pharma
                                                        Services; and (d)
COVID-19. We further note that your CODM and other members of
                                                        management regularly
receive and review revenues for these four revenue streams,
                                                        budgets are created at
the revenue stream level, and questions and other commentary of
                                                        revenues and revenue
trends are generated at this level during your earnings conference
                                                        calls. As such, please
provide the disclosures for each of these four revenue streams
                                                        required by ASC
280-10-50-40.
 Paul Kim
Fulgent Genetics, Inc.
January 30, 2024
Page 2
Form 10-Q for Fiscal Quarter Ended September 30, 2023
Note 14. Goodwill and Acquisition-Related Intangible Assets, page 18

2.       We note your response to comment 2. Specifically, we note that you did
perform a
         quantitative analysis of your reporting unit using the market approach
as of September 30,
         2023 (i.e., step one for an interim impairment test). As such,
disclosure here or within
         MD&A would provide investors with information about the qualitative
factors considered
         that led you to perform the quantitative analysis and the results of
that analysis. In this
         regard, we also refer you to comment 3 in our letter dated November 1,
2023, for
         disclosures to provide to investors regarding testing goodwill for
impairment.
       Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at
202-551-3355 if
you have questions regarding comments on the financial statements and related
matters.



                                                              Sincerely,
FirstName LastNamePaul Kim
                                                              Division of
Corporation Finance
Comapany NameFulgent Genetics, Inc.
                                                              Office of
Industrial Applications and
January 30, 2024 Page 2                                       Services
FirstName LastName