# EDGAR Filing Document

**Accession Number:** 0002001184
**File Stem:** 0002001184-25-000073
**Filing Date:** 2025-11
**Character Count:** 20498
**Document Hash:** 9b091f8052fb2687e11ac5e331087385
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002001184-25-000073.hdr.sgml**: 20251119

**ACCESSION NUMBER**: 0002001184-25-000073

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20251119

**DATE AS OF CHANGE**: 20251119

**EFFECTIVENESS DATE**: 20251119

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PACS Group, Inc.
- **CENTRAL INDEX KEY:** 0002001184
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-SKILLED NURSING CARE FACILITIES [8051]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 923144268
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291646
- **FILM NUMBER:** 251499433

**BUSINESS ADDRESS:**
- **STREET 1:** 262 N. UNIVERSITY AVENUE
- **CITY:** FARMINGTON
- **STATE:** UT
- **ZIP:** 84025
- **BUSINESS PHONE:** (801) 447-9829

**MAIL ADDRESS:**
- **STREET 1:** 262 N. UNIVERSITY AVENUE
- **CITY:** FARMINGTON
- **STATE:** UT
- **ZIP:** 84025

**As filed with the Securities and Exchange Commission on November 19, 2025**

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

**PACS Group, Inc.** 

**(Exact name of Registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **92-3144268** |
| **(State or other jurisdiction of**<br>**incorporation or organization)** | **(I.R.S. Employer**<br>**Identification Number)** |
| **262 N. University Ave.**<br>**Farmington, Utah** | **84025** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**2024 Incentive Award Plan**

**2024 Employee Stock Purchase Plan** 

**(Full Title of the Plan)**

**Jason Murray**

**Chief Executive Officer** 

**PACS Group, Inc.**

**262 N. University Ave.**

**Farmington, Utah 84025** 

**(801) 447-9829**

**(Name, address, including zip code, and telephone number, including area code, of agent for service)**

***Copies to:***

---

| | |
|:---|:---|
| **John Mitchell**<br>**Chief Legal Officer and General Counsel**<br>**262 N. University Ave.**<br>**Farmington, Utah 84025**<br>**(801) 447-9829** | **Jenna B. Cooper**<br>**Joel H. Trotter**<br>**J. Ross McAloon**<br>**Latham & Watkins LLP**<br>**650 Town Center Drive, Floor 20**<br>**Costa Mesa, California 92626**<br>**(714) 540-1235** |

---

------

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | □ | Accelerated filer | □ |
| Non-accelerated filer | ⌧ | Smaller reporting company | □ |
| | | Emerging growth company | □ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. □

**Explanatory Note**

This Registration Statement on Form S-8 is being filed with the Securities and Exchange Commission for the purpose of registering an additional 4,655,325 shares of common stock, par value $0.001 per share (the "Common Stock"), of PACS Group, Inc. (the "Registrant"), issuable under the following employee benefit plans for which registration statement of the Registrant on Form S-8 (File No. 333-278615) is effective: (i) the PACS Group, Inc. 2024 Incentive Award Plan and (ii) the PACS Group, Inc. 2024 Employee Stock Purchase Plan.

Pursuant to General Instruction E of Form S-8, the contents of the above-referenced prior registration statements are incorporated into this Registration Statement by reference to the extent not modified or superseded hereby or by any subsequently filed document, which is incorporated by reference herein or therein.

------

**Item 8. Exhibits.** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Exhibit**<br>**Number** | **Exhibit Description** | **Form** | **File No.** | **Filing Date** | **Exhibit** | **Filed**<br>**Herewith** |
| [4.1](https://www.sec.gov/Archives/edgar/data/2001184/000162828024014071/exhibit32-sx1a2.htm) | [Amended and Restated Certificate of Incorporation of PACS Group, Inc.](https://www.sec.gov/Archives/edgar/data/2001184/000162828024014071/exhibit32-sx1a2.htm) | S-1/A | 333-277893 | 04/01/24 | 3.2 |  |
| [4.2](https://www.sec.gov/Archives/edgar/data/2001184/000162828024014071/exhibit34-sx1a2.htm) | [Amended and Restated Bylaws of PACS Group,](https://www.sec.gov/Archives/edgar/data/2001184/000162828024014071/exhibit34-sx1a2.htm)[Inc.](https://www.sec.gov/Archives/edgar/data/2001184/000162828024014071/exhibit34-sx1a2.htm) | S-1/A | 333-277893 | 04/01/24 | 3.4 |  |
| [4.3](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015122/exhibit41-sx1a3.htm) | [Form of Certificate of Common Stock](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015122/exhibit41-sx1a3.htm) | S-1/A | 333-277893 | 04/08/24 | 4.1 |  |
| [5.1](exhibit51lathamandwatkinso.htm) | [Opinion of Latham & Watkins LLP](exhibit51lathamandwatkinso.htm) |  |  |  |  | X |
| [23.1](exhibit51lathamandwatkinso.htm) | [Consent of Latham & Watkins LLP (included in Exhibit 5.1)](exhibit51lathamandwatkinso.htm) |  |  |  |  | X |
| [23.2](exhibit232ernstandyoungcon.htm) | [Consent of Ernst & Young LLP, independent registered public accounting firm](exhibit232ernstandyoungcon.htm) |  |  |  |  | X |
| [24.1](#i9053867555ae4ba7b25ba551967f5a2f_76) | [Power of Attorney (included on signature page)](#i9053867555ae4ba7b25ba551967f5a2f_76) |  |  |  |  | X |
| [99.1](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit991-sx8.htm) | [PACS Group, Inc. 2024 Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit991-sx8.htm) | S-8 | 333-278615 | 04/11/24 | 99.1 |  |
| [99.2](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit992-sx8.htm) | [Form of Stock Option Agreement under PACS Group, Inc. 2024 Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit992-sx8.htm) | S-8 | 333-278615 | 04/11/24 | 99.2 |  |
| [99.3](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit993-sx8.htm) | [Form of Restricted Stock Unit Agreement under PACS Group, Inc. 2024 Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit993-sx8.htm) | S-8 | 333-278615 | 04/11/24 | 99.3 |  |
| [99.4](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit994-sx8.htm) | [Form of Restricted Stock Unit Award Agreement (Executive IPO Awards) under PACS Group, Inc. 2024 Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit994-sx8.htm) | S-8 | 333-278615 | 04/11/24 | 99.4 |  |
| [99.5](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit995-sx8.htm) | [PACS Group, Inc. 2024 Employee Stock Purchase Plan](https://www.sec.gov/Archives/edgar/data/2001184/000162828024015692/exhibit995-sx8.htm) | S-8 | 333-278615 | 04/11/24 | 99.5 |  |
| [107.1](exfilingfees.htm) | [Registration Fee Table](exfilingfees.htm) |  |  |  |  | X |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Farmington, State of Utah, on this 19th day of November, 2025.

---

| | |
|:---|:---|
| **PACS Group, Inc.** | **PACS Group, Inc.** |
| By: | /s/ Jason Murray |
|  | Jason Murray |
|  | *Chief Executive Officer* |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Jason Murray and John Mitchell, and each of them, with full power of substitution and full power to act without the other, as his or her true and lawful attorney-in-fact and agent to act for him or her in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to file this registration statement, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in order to effectuate the same as fully, to all intents and purposes, as they or he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Jason Murray | Director, Chairman and Chief Executive Officer<br>(*Principal Executive Officer*) | November 19, 2025 |
| Jason Murray | Director, Chairman and Chief Executive Officer<br>(*Principal Executive Officer*) | November 19, 2025 |
| /s/ Mark Hancock | Director, Executive Vice Chairman, and Interim Chief Financial Officer<br>*(Principal Financial Officer*) | November 19, 2025 |
| Mark Hancock | Director, Executive Vice Chairman, and Interim Chief Financial Officer<br>*(Principal Financial Officer*) | November 19, 2025 |
| /s/ Michelle Lewis | Chief Accounting Officer<br>(*Principal Accounting Officer*) | November 19, 2025 |
| Michelle Lewis | Chief Accounting Officer<br>(*Principal Accounting Officer*) | November 19, 2025 |
| /s/ Evelyn Dilsaver | Director | November 19, 2025 |
| Evelyn Dilsaver | Director | November 19, 2025 |
| /s/ Jacqueline Millard | Director | November 19, 2025 |
| Jacqueline Millard | Director | November 19, 2025 |
| /s/ Taylor Leavitt | Director | November 19, 2025 |
| Taylor Leavitt | Director | November 19, 2025 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **PACS Group, Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common stock, $0.001 par value per share | Other | 4655325 | $10.81 | $50324063.25 | 0.0001381 | $6949.75 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $50324063.25  |  | $6949.75  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $6949.75  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (1)In accordance with Rule 416 under the Securities Act of 1933, as amended, this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. (2)Consists of 4,655,325 shares of Common Stock, par value $0.001 per share (the "Common Stock"), of PACS Group, Inc. (the "Registrant") that are issuable under the PACS Group, Inc. 2024 Incentive Award Plan and the PACS Group, Inc. 2024 Employee Stock Purchase Plan. (3)Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high and low prices of the Registrant's Common Stock as reported on The New York Stock Exchange on Novermber 14, 2025. (4)The Registrant does not have any fee offsets.

---

| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | | |
|:---|:---|:---|
| | 650 Town Center Drive, 20th Floor | 650 Town Center Drive, 20th Floor |
| | Costa Mesa, California 92626-1925 | Costa Mesa, California 92626-1925 |
| | Tel: +1.714.540.1235 Fax: +1.714.755.8290 | Tel: +1.714.540.1235 Fax: +1.714.755.8290 |
| | www.lw.com | |
| ![lathamandwatkinslogo.jpg](lathamandwatkinslogo.jpg) | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| ![lathamandwatkinslogo.jpg](lathamandwatkinslogo.jpg) | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Chicago | Paris |
|  | Dubai | Riyadh |
|  | Düsseldorf | San Diego |
|  | Frankfurt | San Francisco |
|  | Hamburg | Seoul |
|  | Hong Kong | Silicon Valley |
|  | Houston | Singapore |
|  | London | Tel Aviv |
|  | Los Angeles | Tokyo |
|  | Madrid | Washington, D.C. |

---

November 19, 2025

PACS Group, Inc.

262 N. University Ave.

Farmington, Utah 84025

Re: <u>Registration Statement on Form S-8; 4,655,325 Shares of Common Stock of PACS Group, Inc. par value $0.001 per share.</u>

To the addressee set forth above:

&nbsp;&nbsp;&nbsp;&nbsp;We have acted as special counsel to PACS Group, Inc., a Delaware corporation (the "<u>Company</u>"), in connection with the registration by the Company of 4,655,325 shares of common stock of the Company, par value $0.001 per share (the "<u>Shares</u>"), issuable under the PACS Group, Inc. 2024 Incentive Award Plan (the "<u>2024 Plan</u>") and the PACS Group, Inc. 2024 Employee Stock Purchase Plan (the "<u>ESPP</u>"). The Shares are included in a registration statement on Form S-8 under the Securities Act of 1933, as amended (the "<u>Act</u>"), filed with the Securities and Exchange Commission (the "<u>Commission</u>") on November 19, 2025 (the "<u>Registration Statement</u>"). This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or the related prospectus, other than as expressly stated herein with respect to the issuance of the Shares.

&nbsp;&nbsp;&nbsp;&nbsp;As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware (the "<u>DGCL</u>"), and we express no opinion with respect to any other laws.

&nbsp;&nbsp;&nbsp;&nbsp;Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares shall have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the purchasers, and have been issued by the Company for legal consideration in excess of par value in the circumstances contemplated by the 2024 Plan or the ESPP, as applicable, and assuming in each case that the individual issuances, grants or awards under the 2024 Plan or the ESPP, as applicable, are duly authorized by all necessary corporate action of the Company and duly issued, granted or awarded and exercised in accordance with the requirements of law and the 2024 Plan or the ESPP, as applicable (and the agreements and awards duly adopted thereunder and in accordance therewith), the issue and sale of the Shares will have been duly authorized by all necessary corporate action of the Company, and the Shares will be validly issued, fully paid and nonassessable. In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

------

**November 19, 2025**<br>**Page 2**<br>

![image_0.jpg](image_0.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

Sincerely,

/s/ Latham & Watkins LLP

## Exhibit 23.2

**Exhibit 23.2**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statements (Form S-8) pertaining to the 2024 Incentive Award Plan and the 2024 Employee Stock Purchase Plan of PACS Group, Inc. of our report dated November 19, 2025, with respect to the combined/consolidated financial statements of PACS Group, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Salt Lake City, Utah

November 19, 2025

<br>