Anthem, Inc.
120 Monument Circle
Indianapolis, IN 46204
October 23, 2015
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Suzanne Hayes |
| Assistant Director |
| Re: | Anthem, Inc. |
| Registration Statement on Form S-4 |
| SEC File No. 333-207218 |
Dear Ms. Hayes:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Anthem, Inc., an Indiana corporation (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-207218) (the “Registration Statement”) so that it may become effective at 4:00 p.m., Eastern time, on Monday, October 26, 2015, or as soon as practicable thereafter.
In connection with this request, the Company acknowledges the following:
| 1. | Should the U.S. Securities and Exchange Commission (the “Commission”) or the Staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement. |
| 2. | The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. |
| 3. | 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. |
Please contact Michelle B. Rutta (tel: 212-819-7864) or Michael A. Deyong (tel: 212-819-2577) of White & Case LLP, with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.
| Sincerely,
Anthem, Inc. | ||
| By: | /s/ Kathleen S. Kiefer | |
| Kathleen S. Kiefer Corporate Secretary | ||