Ebix, Inc.
5 Concourse Parkway, Suite 3200
Atlanta, Georgia 30328
February 24, 2010
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| Securities and Exchange Commission | | BY FACSIMILE AND EDGAR |
| 100 F. Street N.E. | | |
| Washington, DC 20549 | | |
| | Re: | | Ebix, Inc.
Registration Statement onForm S-3, Amendment No. 1
File No. 333-163459 |
| | Attn: | | Barbara C. Jacobs
Assistant Director
Division of Corporation Finance |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ebix, Inc. (the “Company”), with respect to the above-referenced registration statement (“Registration Statement”), that the effective date for the Registration Statement be accelerated so that it be declared effective at 5:00 p.m. on Friday, February 26, 2010, or as soon thereafter as possible.
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| | Sincerely,
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| | /s/ Robin Raina | |
| | Robin Raina | |
| | President and Chief Executive Officer | |
| |
| cc: | | Stephani Bouvet
Division of Corporation Finance |
