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                              September 20, 2022

       Jason Gorevic
       Chief Executive Officer
       Teladoc Health, Inc.
       2 Manhattanville Road, Suite 203
       Purchase, NY 10577

                                                        Re: Teladoc Health,
Inc.
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed May 26, 2022
                                                            File No. 001-37477

       Dear Mr. Gorevic:

             We have limited our review of your most recent definitive proxy
statement to those issues
       we have addressed in our comments.

               Please respond to these comments by confirming that you will
enhance your future proxy
       disclosures in accordance with the topics discussed below as well as any
material developments
       to your risk oversight structure. For guidance, refer to Item 407(h) of
Regulation S-K.

       Definitive Proxy Statement on Schedule 14A filed May 26, 2022

       General

   1.                                                   Please expand your
discussion of the reasons you believe that your leadership structure is
                                                        appropriate, addressing
your specific characteristics or circumstances. In your discussion,
                                                        please also address the
circumstances under which you would consider having the Chair
                                                        and CEO roles filled by
a single individual, when shareholders would be notified of any
                                                        such change, and
whether you will seek prior input from shareholders.
   2.                                                   Please expand upon the
role that your Chair plays in the leadership of the board. For
                                                        example, please enhance
your disclosure to address whether or not your Chair may:

                                                              represent the
board in communications with shareholders and other stakeholders;
                                                              require board
consideration of, and/or override your CEO on, any risk matters; or
                                                              provide input on
design of the board itself.
 Jason Gorevic
FirstName LastNameJason   Gorevic
Teladoc Health, Inc.
Comapany 20,
September NameTeladoc
              2022      Health, Inc.
September
Page 2    20, 2022 Page 2
FirstName LastName
3.       Please expand upon how your board administers its risk oversight
function. For example,
         please disclose:

                whether and why your board elected to retain direct oversight
responsibility for
              certain risks rather than assign oversight to a board committee;
                the timeframe over which you evaluate risks (e.g., short-term,
intermediate-term, or
              long-term) and how you apply different oversight standards based
upon the
              immediacy of the risk assessed;
                whether you consult with outside advisors and experts to
anticipate future threats and
              trends, and how often you re-assess your risk environment;
                how the board interacts with management to address existing
risks and identify
              significant emerging risks; and
                how your risk oversight process aligns with your disclosure
controls and procedures.

        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 Christopher Dunham at (202) 551-3783 or Amanda Ravitz at
(202) 551-
3412 with any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Disclosure
Review Program