Teladoc, Inc.
2 Manhattanville Road, Suite 203
Purchase, NY 10577
June 26, 2015
VIA EDGAR CORRESPONDENCE
The Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey P. Riedler, Assistant Director
Re: Teladoc, Inc. Registration Statement on Form S-1 File No. 333-204577
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Teladoc, Inc. (the “Company”), hereby requests acceleration of the effective date of the Registration Statement on Form S-1 File No. 333-204577, as amended, so that it may become effective at 3:00 p.m. Eastern time on Tuesday, June 30, 2015 or as soon thereafter as practicable. The Company hereby acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement. Please call Marc D. Jaffe of Latham & Watkins LLP at (212) 906-1281 to provide notice of effectiveness.
In connection with the Company’s request for acceleration of the effective date of the Registration Statement referred to above, the Company, its officers and directors acknowledge the following:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | |||
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| TELADOC, INC. | |||
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| By: | /s/ Adam C. Vandervoort | ||
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| Name: | Adam C. Vandervoort | |
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| Title: | Chief Legal Officer and Secretary | |
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cc: | Jason Gorevic of Teladoc, Inc. |
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| Mark Hirschhorn of Teladoc, Inc. |
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| Marc D. Jaffe of Latham & Watkins LLP |
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| Rachel W. Sheridan of Latham & Watkins LLP |
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| Brandon J. Bortner of Latham & Watkins LLP |
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