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                              January 21, 2022

       Mala Murthy
       Chief Financial Officer
       Teladoc Health, Inc.
       2 Manhattanville Road, Suite 203
       Purchase, New York 10577

                                                        Re: Teladoc Health,
Inc.
                                                            Form 10-K for
Fiscal Year Ended December 30, 2020
                                                            Filed March 1, 2021
                                                            File No. 001-37477
                                                            Response Dated
January 14, 2022

       Dear Ms. Murthy:

              We have reviewed your January 14, 2022 response to our comment
letter and have the
       following comment. Please respond to this comment within ten business
days by providing the
       requested information or advise us as soon as possible when you will
respond. If you do not
       believe our comment applies to your facts and circumstances, please tell
us why in your
       response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2020

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Critical Accounting Policies
       Business Combinations, page 60

   1.                                                   We note your response
to comment 1. Given the significance of the acquired customer
                                                        relationships from
Livongo to your consolidated balance sheet and consolidated statement
                                                        of operations and the
immaturity of the telehealth market, please provide expanded
                                                        disclosure of the
specific facts and circumstances that lead management to conclude that
                                                        the customer
relationships acquired has a useful life of 15.7 years, as Livongo has been
                                                        providing its services
since 2014, or approximately six years as of the date of acquisition.
                                                        As part of your
expanded disclosure, include Livongo's customer attrition information as
                                                        the largest
contributing factor to the useful life. Also under the Goodwill and Intangible
                                                        Assets section, please
discuss the factors that could reasonably result in a decrease in the
                                                        useful life and the
potential material impact to the amount of amortization expense
                                                        recognized.
 Mala Murthy
Teladoc Health, Inc.
January 21, 2022
Page 2

       You may contact Tracey Houser at 202-551-3736 or Terence O'Brien at
202-551-3355, if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameMala Murthy                           Sincerely,
Comapany NameTeladoc Health, Inc.
                                                        Division of Corporation
Finance
January 21, 2022 Page 2                                 Office of Life Sciences
FirstName LastName