Ebix (EBIXQ) CORRESP Correspondence with SEC

Ebix, Inc.
5 Concourse Parkway, Suite 3200
Atlanta, Georgia 30328

December 20, 2010

Securities and Exchange Commission
100 F. Street N.E.
Washington, DC 20549 BY FACSIMILE AND EDGAR

Re:  Ebix, Inc.
Registration Statement onForm S-4, Amendment No. 2
File No. 333-169948

Attn:  Ms. Maryse Mills-Apenteng
Special Counsel
Finance Division

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-captioned 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 Wednesday, December 22, 2010, or as soon thereafter as possible.

     The Company confirms that it is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities specified in the above referenced registration statement. In addition, the Company acknowledges that:

• should 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
 

/s/Robin Raina  

Robin Raina 

President and Chief Executive Officer 

cc:  Mr. Philip Rothenberg
Division of Corporation Finance