August 11, 2006
VIA EDGAR AND OVERNIGHT COURIER
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | eHealth, Inc. |
File No 333-133526 |
Ladies and Gentlemen:
Attached for filing pursuant to the Securities Act of 1933, as amended, is Amendment No. 3 to the Registration Statement on Form S-1 (the “Registration Statement”) covering the registration of shares of common stock of eHealth, Inc. (the “Registrant”), together with related exhibits. The Registrant will retain a fully executed copy of the Registration Statement for a period of not less than five years. We have also enclosed with the couriered delivery of this letter (i) three unmarked hard copies of Amendment No. 3 and (ii) three hard copies of Amendment No. 3 which are marked to show changes to the Registration Statement filed on June 28, 2006.
Please call the undersigned at (650) 321-2400 should you have any questions or comments with regard to this matter.
Very truly yours, |
/s/ Amanda Galton |
Amanda Galton |
Attachment
cc: | Bennett L. Yee, Esq. |
Caine T. Moss, Esq.
GUNDERSON DETTMER STOUGH VILLENEUVE FRANKLIN & HACHIGIAN, LLP
155 CONSTITUTION DRIVE, MENLO PARK, CA 94025 / PHONE: 650.321.2400 / FAX: 650.321.2800
MENLO PARK / BOSTON / NEW YORK / SAN DIEGO