Genomic Health, Inc.
301 Penobscot Drive
Redwood City, California 94063
301 Penobscot Drive
Redwood City, California 94063
September 26, 2005
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Genomic Health, Inc. | |
| Registration Statement — Form S-1 (File No. 333-126626) |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Genomic Health, Inc. (the “Registrant”) hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1, relating to the registration of 5,769,230 shares of the Registrant’s Common Stock, to become effective at 4:00 p.m. (Eastern Daylight Time) on September 28, 2005, or as soon thereafter as possible.
| GENOMIC HEALTH, INC. | ||||
| By: | /s/ G. Bradley Cole | |||
| G. Bradley Cole, | ||||
| Executive Vice President and CFO | ||||
| cc: | G.A. Lombardi | |
| J.D. Hovey |