September 24, 2025

John Dolan
Chief Financial Officer
eHealth, Inc.
13620 Ranch Road 620 N, Suite A250
Austin, TX 78717

       Re: eHealth, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           Form 8-K filed August 6, 2025
           File No. 001-33071
Dear John Dolan:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 8-K filed August 6, 2025
Exhibit 99.1
Reconciliation of GAAP to Non-GAAP Financial Measures, page 13

1.     We note that you present an adjustment to exclude    net adjustment
revenue    in your
       determination of Non-GAAP net loss, Adjusted EBITDA excluding net
adjustment
       revenue and Non-GAAP total revenue excluding net adjustment revenue. We
also
       note your explanatory footnote disclosures on page 15. Please address
the following:
           Tell us and revise your disclosures in future filings to further
clarify what these
           non-GAAP measures represent and how they are used.
           Provide additional clarity as to what the net adjustment revenue
amount represents
           and why you believe it is appropriate and meaningful to exclude
these amounts.
           Tell us whether the adjustment excluding net adjustment revenue has
the effect of
           changing the recognition and measurement principles required to be
applied in
           accordance with GAAP and why you believe it does not represent
individually
           tailored accounting that may cause the presentation of a non-GAAP
measure to be
 September 24, 2025
Page 2

          misleading. Refer to Question 100.04 of the Non-GAAP Financial
Measures
          Compliance and & Disclosure Interpretations.

        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Jee Yeon Ahn at 202-551-3673 or Michael Henderson at
323-965-3807
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Finance