September 5, 2019

Derek N. Yung
Chief Financial Officer
eHealth, Inc.
2625 Augustine Drive, Second Floor
Santa Clara, CA 95054

       Re: eHealth, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 14, 2019
           File No. 001-33071

Dear Mr. Yung:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year Ended December 31, 2018

Financial Statements
Consolidated Statements of Stockholders' Equity, page 81

1.    Please tell us your consideration of separately disclosing the total
cumulative effect of the
      adoption of ASC 606 on your retained earnings as of December 31, 2015.
Refer to ASC
      250-10-50-1.
Notes to Consolidated Financial Statements
Note 1 - Summary of Business and Significant Accounting Policies
Revenue Recognition, page 85

2.    Please tell us your consideration of disclosing the significant judgments
in estimating the
      total lifetime commissions. In this respect, please tell us the time
periods considered for
      each plan type and the specific constraints you consider in determining
the percentages
      disclosed on page 87. Refer to ASC 606-10-50-1b.
 Derek N. Yung
eHealth, Inc.
September 5, 2019
Page 2

        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.

       You may contact Rolf Sundwall at 202-551-3105 or Mary Mast at
202-551-3613 if you
have questions.



FirstName LastNameDerek N. Yung                           Sincerely,
Comapany NameeHealth, Inc.
                                                          Division of
Corporation Finance
September 5, 2019 Page 2                                  Office of Healthcare
& Insurance
FirstName LastName