214 West Huron St.
Chicago, Illinois 60654
July 10, 2020
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
|Attention:||J. Nolan McWilliams|
|Registration Statement on Form S-1 (Registration No. 333-239287)|
|Request for Acceleration of Effective Date|
Ladies and Gentlemen:
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, as amended (File No. 333-239287) (the Registration Statement) of GoHealth, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 14, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ian D. Schuman at (212) 906-1894. We hereby authorize Ian D. Schuman of Latham & Watkins LLP to orally modify or withdraw this request for acceleration.
If you have any questions regarding the foregoing, please contact Ian D. Schuman of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
|Very truly yours,|
|By:||/s/ Clinton P. Jones|
|Name: Clinton P. Jones|
|Title: Chief Executive Officer|
James A. Sharman, President, GoHealth, Inc.
Travis J. Matthiesen, Chief Financial Officer, GoHealth, Inc.
Brian Farley, Chief Legal Officer, GoHealth, Inc.
Ian D. Schuman, Esq., Latham & Watkins LLP
Stelios G. Saffos, Esq., Latham & Watkins LLP
Ryan K. deFord, Esq., Latham & Watkins LLP
Samir A. Gandhi, Esq., Sidley Austin LLP
David Ni, Esq., Sidley Austin LLP