HEALTH INSURANCE INNOVATIONS, INC.
15438 N. Florida Avenue, Suite 201
Tampa, Florida, 33613
February 6, 2013
VIA FACSIMILE AND EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-0404
Attention: | Jeffrey P. Riedler, Assistant Director |
Re: | Health Insurance Innovations, Inc. |
Registration Statement on Form S-1 |
Filed December 20, 2012 |
File No. 333-185596 |
Dear Mr. Riedler:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-185596) (the Registration Statement) of Health Insurance Innovations, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 3:00 p.m., Eastern time, on February 7, 2013, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Connor Kuratek (212) 450-4078.
The Company acknowledges the following:
| should the Securities and Exchange Commission (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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your assistance in this matter.
Very truly yours, | ||||
HEALTH INSURANCE INNOVATIONS, INC. | ||||
By: | /s/ Michael W. Kosloske | |||
Name: | Michael W. Kosloske | |||
Title: | Chairman, President and Chief Executive Officer |
cc: | Deanna L. Kirkpatrick, Davis Polk & Wardwell LLP | |
Connor Kuratek, Davis Polk & Wardwell LLP |