Abstract Background: With the recent approval of the HER2-targeted antibody-drug conjugate (ADC) trastuzumab deruxtecan (T-Dxd) for the treatment of HER2-low advanced breast cancers (aBC), [defined as HER2 immunohistochemistry (IHC) 1+, or 2+ with negative in-situ hybridization (ISH)], there is interest to understand whether this population represents a distinct molecular entity and if there are additional biomarkers that can improve patient selection for these therapies. Here, we examined 2086 aBC cases profiled with comprehensive genomic profiling (CGP) stratified by HER2 status (negative, low, and positive) and hormone receptor (HR) status (positive and negative). Methods: Hybrid-capture CGP targeting 324 genes was performed on advanced BC samples (FoundationOne®CDx). HER2 IHC status was abstracted from pathology reports while HER2 amplification status was abstracted from CGP. Results: We examined 2086 samples of aBC patients distributed as HER2-negative (n=657; IHC 0), HER2-low (n=1012, IHC 1+, 2+ ISH non-amplified), and HER2-positive (n=417; HER2 IHC 3+). HER2-low patients were significantly older than HER2-negative patients (median 60 v 57 years, p=0.0006). HER2-low cases were more common in HR-positive than in HR-negative disease (67% vs 46%, respectively). Overall, characteristics were generally similar for genetic ancestry and TMB-H frequency across all HER2-statuses. MSI-H was rare across all HER2-statuses groups. HER2-low cases were more likely to have alterations in GATA3 (12.6% v 6.5%), ESR1 (12.4% v 7.8%), FGFR2 (4.0% v 1.8%), AR (1.1% v 0.2%), and CDH1 (15.3% v 11.6%) and less likely to harbor alterations in TP53 (44.0% v 62.4%), RB1 (6.8% v 12%), NF1 (5.5% v 9.3%), and BRCA1 (3.0% v 5.2%) when compared to HER2-negative. Some genes showed a consistent pattern of decreased frequency as HER2-IHC expression decreased from HER2-positive to HER2-low and to HER2-negative (e.g. AR alterations seen in 2.6%, 1.1% and 0.2%, respectively) while others had a increasing frequency pattern (e.g. RB1 alterations observed in 2.4%, 6.8% and 12.0%; BRCA1 seen in 1.7%, 3% and 5.2%, respectively). However, some genomic characteristics were unique to the HER2-low population (e.g. TP53 seen in 69.5% of HER2-positive and 62.4% of HER2-negative, but at a lower frequency of 44% in HER2-low cases) [Table 1]. Within the HR-positive subgroup, a lower frequency of NF1 (4.4% v 10.4%), TP53 (30.6% v 41.1%), and RB1 (4.4% v 8.0%) and a higher frequency of AR (1.0% v 0.0%) and GATA3 (16.2% v 10.9%) were observed in HER2-low vs HER2-negative cases, while within the HR-negative subgroup there was a higher frequency of GATA3 (1.2% v 0.7%) and AR (1.2% v 0.4%) and trending lower frequency of TP53 (85.7% v 90.8%) and RB1 (14.3% v 17.4%) in the HER2-low vs. HER2-negative cases. Mutations in homologous recombination repair genes (BRCA1, BRCA2, PALB2) were less frequent in HER2-low cases vs. HER2-negative cases overall (8.4% v 10.7%) and in the HR-positive (3.6% v 5.6%) and HR-negative subgroups (10.6% v 17.4%). Consistent with this, the rate of scar-based HRD signature (HRDsig) was lower in the HER2-low vs. HER2-negative subgroup (15.9% v 20.4%, p=0.02). Conclusions: These data suggest the HER2-low aBC has distinct genomic alterations before and after stratification by HR-status when compared to HER2-negative and HER2-positive aBC cases. Higher prevalence of some potentially actionable alterations in HER2-low cases, including FGFR2, AR, and ESR1, may aid in patient selection and drug development considering new combination approaches. Table 1 Summary of comprehensive genomic profiling alterations observed in HER2-low aBC compared to HER2-positive and HER2-negative cases Citation Format: Adriana Kahn, Ethan Sokol, Jeffrey Ross, Maureen Pelletier, Neal Fischbach, Lajos Pusztai, Maryam Lustberg. Comprehensive genomic profiling of HER2-low advanced breast cancers [abstract]. In: Proceedings of the 2023 San Antonio Breast Cancer Symposium; 2023 Dec 5-9; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2024;84(9 Suppl):Abstract nr PO4-15-08.