Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NTs4Ji5qCNVoRftHf/3Imwm9ExFQurQK8WItDV7c6lMMwjJO+0JB5PSyPmtwlmi5 RZcG0d0G/LIrwTCP4DLiyQ== 0000950123-09-061260.txt : 20100322 0000950123-09-061260.hdr.sgml : 20100322 20091112061920 ACCESSION NUMBER: 0000950123-09-061260 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EBIX INC CENTRAL INDEX KEY: 0000814549 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 770021975 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE CONCOURSE PARKWAY STREET 2: SUITE 3200 CITY: ATLANTA STATE: 2Q ZIP: 30328 BUSINESS PHONE: 678-281-2020 MAIL ADDRESS: STREET 1: FIVE CONCOURSE PARKWAY STREET 2: SUITE 3200 CITY: ATLANTA STATE: 2Q ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: EBIX COM INC DATE OF NAME CHANGE: 19991115 FORMER COMPANY: FORMER CONFORMED NAME: DELPHI INFORMATION SYSTEMS INC /DE/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

November 11, 2009

VIA EDGAR AND FACSIMILE

Mr. Stephen G. Krikorian
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549


Re:		Ebix, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 8-K filed August 28, 2009 File No. 000-15946

Dear Mr. Krikorian:

We are in receipt of your letter dated October 28, 2009 regarding Ebix’s Annual Report on Form 10-K for December 31, 2008 and its Form 8-K filed on August 28, 2009. We are diligently in the process of preparing thorough responses to this comment letter. We anticipate that we will have all responses to your comments completed and submitted on or before by Tuesday, November 24, 2009.

Should you have any additional questions or comments, please do not hesitate to contact the undersigned at 678-281-2028 or at the address indicated above.

Sincerely,

/s/ Robert F. Kerris
Robert F. Kerris
Chief Financial Officer


Cc:		Mr. Robin Raina Mr. Charles M. Harrell, Jr.

GRAPHIC 2 c92476p9247601.gif GRAPHIC begin 644 c92476p9247601.gif M1TE&.#EA5@!#`/<```````",S@",U@@("`B,U@B4UA`0$!"4UA@8&!B4UB$A M(2&WO&YX2$ MA(3&YX3&[XR,C(S.[Y24E)3.[YR[ZW>][6U MM;7>][V]O;W>][WG]\;&QL;G]\[.SL[G]\[O]];6UM;O]][>WM[O_^?GY^?W M_^_O[^_W_^____?W]_?______P`````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M`````````````````````"'Y!```````+`````!6`$,`AP````",S@",U@@( M"`B,U@B4UA`0$!"4UA@8&!B4UB$A(2&WO&YX2$A(3&YX3&[XR,C(S.[Y24E)3.[YR[ZW>][6UM;7>][V]O;W>][WG]\;&QL;G]\[.SL[G M]\[O]];6UM;O]][>WM[O_^?GY^?W_^_O[^_W_^____?W]_?______P`````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````````````````C^`)D('$BP MH,&#"!,J7,BPH<.'$"-*G$BQHL6+&!T*H4&"A)",($,R$9+B0X4$$SZ*7#E1 M"`D(!`+(#*"#I//JW:N7 MPQ"*-&1"^"'$1HJ2%1HTJ"!"QE2,`P!(GDRY,F4$/"B""$``AD$B-4Y@(-I` M!(VE%Q%89G"!@NO7L"5X^#M1@X``113V2%%!IH;'$U57?E%DB/'CR(?DIJA! MYL^%2&1@"##8HG#*.8*ZD/D!;+WB+$5R8? M%,?Y``D^I*!!0P=_&2>8-),&SU%TW63TU6$AE0QD!V!;T```)'#I3J0JM.9D`,0>1@PH$K M&$1"E3N10&0+L`*`0D%%Y'K!0L,J5*QD""`JD`_7#4#;0$\YF`*103Q`F:D$ MS4!I"]Q:=@-$W_Z:V4`K4$8O02Q`.Y,,!7EP60P#'6&P!(VB:MD+1Q0A\<02 MBWH=9@3Y0-D(6%#050TFX*;-%%`F`:)*F`#``^O+^V)-QP$0+ M`"C`Z\H5XAMWO)2]/1`2:W(W(4&X"CU#KGXWU&U"41,4PF0,H*GFE](>!+C7 M#`P`K$.7)WJQN$SD`"O8!JVU4PH(^>!N9=NB/J9#^1I@0@PMA(#S"`@UMU/( M!VU.F0%/F[U[0_E2.D"U91^D`;0$;%V0IY11T+!"J1\4O0$(O#H9`K,=),). M"6A/T!`7=/^]TL^K>O$,Q?G0PG4,R"W0"3NI`'`*@H*#/21\!J&9#P:B!')- M1@%)8X(+H*6!QQTD!WR3C,YT-Q_#G<]_,:#,!JUR@)F08'X)XP!E'L`ZPB'( M@^#RGQ(R.(`6ZH!!M/,6J;S6+,O5CUC^ARO(""@CJX'\@$$N6,@*J@6`#/C) M43_T5A!%]BXB"8%!/SM($>)7&<'YL(,/R5Q!>$`9!4#)/#+)GD)B8#H.9!`` MQ',>&'DW19OAS`#G^EQ6!IC"4@W!8)-AF!P+%\8Z"F0(.!O``@5I,$OK"T`.#V(T!`R.>TVK&T(0"#=5$N0(!U*< M0%)00N3-C%0>(!+\NO=$@>!(FO8[WR('*7@8;Q0`&4J9XN M5WB!BEKTHA4-`6WR-0`/H,`$(Z``K&)V$!T2/>DDJ0HH0A.2X]:U)@ZMR&F($ M`J3`1`D[2T**`)8@>,5&$5$3P0!+6`M8D[!5(1!B`7L"/BX6*#8`948"`@`[ ` end -----END PRIVACY-ENHANCED MESSAGE-----