Physician LMN platform — 30+ wellness categories

The HSA letter
for every wellness brand.

A physician-signed Letter of Medical Necessity makes any wellness service — yoga, massage, sauna, meditation, nutrition — HSA and FSA eligible. For brands that serve patients. For patients who chose wellness over surgery.

30+
Qualifying wellness categories
$199
Per letter, valid 12 months
$500–
Typical annual patient savings
50
States covered — one physician
24h
Turnaround on every letter

If it treats a condition,
it qualifies.

IRS Code 213(d) covers any service that treats, prevents, or mitigates a diagnosed condition. We've built clinical templates for every category below.

Movement

Yoga

Hip, back, shoulder pain. Anxiety. Arthritis.

Movement

Pilates

Core rehab, spinal stenosis, post-surgical recovery.

Movement

Tai Chi

Fall prevention. Balance disorders. Parkinson's.

Movement

Aquatic Therapy

Arthritis, fibromyalgia, joint replacements.

Movement

Stretching / Rolfing

Chronic tension, posture correction, chronic pain.

Movement

Dance Therapy

Parkinson's. Brain injury. Cognitive decline.

Movement

Rock Climbing

Anxiety, ADHD, mental health. Proprioception.

Movement

Martial Arts

ADHD, PTSD, fall prevention, balance disorders.

Recovery

Massage Therapy

Chronic pain. Migraine. Fibromyalgia. 40K+ studios.

Recovery

Infrared Sauna

Cardiovascular, depression, chronic fatigue, joint pain.

Recovery

Cold Plunge

Depression, inflammation, chronic pain. Mental health.

Recovery

Float Therapy

PTSD, anxiety, migraines, fibromyalgia. Strong RCT base.

Recovery

Acupuncture

Pain, chemotherapy side effects, anxiety. 22K clinics.

Recovery

Red Light Therapy

Wound healing, joint pain, skin conditions. D2C devices.

Recovery

IV Hydration

Migraine, chronic fatigue, post-chemo recovery.

Recovery

Pelvic Floor Therapy

Incontinence, pelvic pain, post-partum. Devices + sessions.

Mind

Meditation Apps

Anxiety, hypertension, insomnia. Calm, Headspace, etc.

Mind

Breathwork

Anxiety, COPD management, asthma, hypertension.

Mind

Therapeutic Journaling

Anxiety, depression, PTSD. Apps like Reflectly, Day One.

Mind

Art Therapy

PTSD, anxiety, cancer support, trauma recovery.

Mind

Music Therapy

Dementia, autism, stroke recovery, chronic pain.

Mind

Forest Bathing

Stress, depression, immune function. Shinrin-yoku protocols.

Mind

Light Therapy

SAD, depression, circadian disorders. Seasonal and year-round.

Nutrition

Therapeutic Meal Delivery

IBD, diabetes, cardiovascular, cancer. Factor, Trifecta.

Nutrition

Fasting Programs

Type 2 diabetes reversal, metabolic disease, obesity.

Nutrition

Gut Health Programs

IBD, IBS, SIBO, microbiome optimization. Zoe, Viome.

Nutrition

Dietitian Services

Any chronic disease. Anti-inflammatory protocols. Year-round.

Sleep

CBT-I Programs

Chronic insomnia. FDA-cleared apps. Sleepio, SomRyst.

Sleep

Sleep Environment

Smart mattresses, weighted blankets for anxiety, air purifiers for asthma.

Home

Ergonomic Equipment

Back pain, carpal tunnel, cervical disease. Standing desks, chairs.

Home

Air Quality

Asthma, COPD, severe allergies. HEPA purifiers, certified medical-grade.

One backend.
Every category.

HSALetter is infrastructure. Wellness brands embed the button. Patients get physician-reviewed LMNs. Josh Emdur DO is the clinical backbone for every letter across every category.

01

Brand embeds the HSALetter button

One script tag or a link. Works in Mindbody, Pike13, Shopify, or any booking/checkout flow. Setup takes 20 minutes.

02

Patient completes a 5-minute assessment

We ask about their condition, current symptoms, and how the wellness service addresses them. Plain English, no medical jargon required from the patient.

03

AI generates the LMN draft

Clinical language. IRS 213(d) citation. Condition-specific therapeutic rationale. The draft is different for yoga than for massage than for sauna — each template built against the clinical literature.

04

Josh Emdur, DO reviews and signs

Every letter gets physician eyes. Not a nurse practitioner. Not an AI signature. A board-certified DO with 50-state licensure and active hospital practice reviews each submission and signs with his DEA number.

05

Patient pays wellness with HSA or FSA

Letter delivered by email within 24 hours. Patient keeps it on file. Uses HSA card for memberships, sessions, subscriptions, devices — for 12 months.

Annual economics, per patient

Based on a patient spending $2,000/yr on wellness in a 24% tax bracket.

Annual wellness spend $2,000
Tax savings (24% bracket) $480
HSALetter fee $199
Net year-one savings $281
Year-two savings (free renewal $99) $381
Economics, per partner brand

A yoga studio with 300 members. 40% conversion rate.

Letters issued 120/yr
Referral revenue ($30/letter) $3,600
Improved retention lift +18%
Setup cost $0

Your members already
want this.

You have the patients. They have HSAs. We connect them. The HSALetter button is the highest-ROI thing you'll add to checkout this year.

Studios & gyms

Yoga, Pilates, CrossFit, martial arts, climbing, dance, swim. Add the button to membership checkout. Members save on annual memberships, class packs, and private sessions.

You earn
$30
per issued letter · paid monthly

Apps & digital programs

Meditation, breathwork, journaling, CBT-I sleep, fasting, gut health. A single API integration enables HSA billing for any subscription. Pure digital, national scale from day one.

Conversion lift
+24%
annual plan conversions with HSA eligibility

Device brands

Red light, TENS, CGM, ergonomic, air quality, weighted, sleep tech. The LMN is a purchase-time add-on. One letter unlocks HSA reimbursement for a $300-$800 device purchase.

AOV increase
+$199
average order value with LMN add-on

Josh Emdur, DO

Board-Certified Hospitalist · BCH since 2008
Licensed in all 50 states
50-state licensed physician
Active hospital practice, 16+ years
Clinical review on every single letter
Malpractice covered · HIPAA compliant
Signs with DEA number · audit-proof

The LMN market
needs a real physician.

DO not NP

The category leader raised $34M and uses nurse practitioners. We use an MD/DO with active hospital practice. The clinical authority gap matters when HSA administrators audit — and they do.

Condition-specific templates, not generic forms

A yoga LMN for hip pain and a sauna LMN for depression cite different clinical evidence, use different diagnostic codes, and make different therapeutic arguments. Ours do. Generic forms don't survive scrutiny.

The attestation corpus is the moat

Every signed letter adds to a corpus of condition × treatment × outcome mappings. At scale this becomes a regulatory database that no new entrant can replicate. We're building it letter by letter, now.

One tag.
Done.

HSALetter is designed to disappear into your checkout. Your brand stays front. We handle the clinical layer entirely.

1

Apply for a site key

We confirm your wellness category is covered and issue a partner key. Takes 48 hours.

2

Add the script tag

One line in your site's <head>. The "Make it HSA-eligible" button appears in your checkout automatically.

3

Members self-serve

Assessment, LMN generation, physician review, and delivery all happen in our flow. You don't manage anything.

4

You get paid monthly

$30 per issued letter, direct deposit. Dashboard shows letters issued, revenue earned, member savings.

<!-- Add to your site <head> -->

<script
  src="https://hsaletter.com/sdk.js"
  data-site="your-site-key"
  data-category="yoga"
></script>

<!-- The button appears automatically
     in your checkout flow -->


/* Or trigger manually: */

window.hsaletter.open({
  category: 'massage',
  service: 'Monthly Membership',
  amount: 1800
})

/* Available categories: */
/* yoga, pilates, massage, sauna, */
/* meditation, nutrition, sleep, */
/* cold-plunge, float, breathwork */
/* + 20 more — see docs */

The wellness economy
can't access its own HSA.

$5.6 trillion global wellness market. $120 billion in HSA balances sitting unused. The gap is physician documentation — and that's exactly what we close.

$5.6T

Global wellness market

Growing 10% annually. The largest consumer category that isn't yet systematically HSA-accessible.

$120B

Unused HSA balances

Average American leaves $1,800/yr in their HSA unspent — largely because qualifying the expenses requires documentation they don't have.

40K+

Wellness studios in the US

Yoga, Pilates, massage, sauna, float, acupuncture. Every one is a potential partner. Most have zero HSA infrastructure today.

Find your
category.

You manage your condition with wellness. You deserve pre-tax dollars to do it.

Hip & joint pain
Yoga · Pilates · Aquatic therapy
$521
avg annual savings
Back pain
Yoga · Pilates · Massage · Stretching
$468
avg annual savings
Anxiety & stress
Meditation · Breathwork · Float
$312
avg annual savings
Depression
Sauna · Light therapy · Movement
$389
avg annual savings
Chronic fatigue
IV hydration · Sauna · Nutrition
$842
avg annual savings
Type 2 diabetes
Meal delivery · Fasting · Yoga
$1,240
avg annual savings
Post-surgical recovery
Aquatic · Pilates · Massage
$680
avg annual savings
Aging & fall prevention
Tai Chi · Yoga · Balance programs
$436
avg annual savings

Real people.
Real savings.

Every week, members share what they unlocked with their HSA letter. Anonymized. Verified by our physician team.

Yoga · Hip Pain · Boulder CO
$612
"Avoided surgery for two years with yoga. Finally made it HSA-eligible. Paid for 6 months of classes."
Member since Jan 2026
Massage · Back Pain · Denver CO
$840
"Monthly massage for L4-L5 disc. Never knew my FSA covered it. Letter took one day."
Member since Feb 2026
Meditation App · Anxiety · Austin TX
$298
"Calm subscription + a few breathwork classes. Small number but it's the principle — my HSA was just sitting there."
Member since Mar 2026
Infrared Sauna · Depression · Portland OR
$744
"Sauna 3x/week is part of my treatment plan. Now my HSA pays for it instead of sitting unused."
Member since Feb 2026
Meal Delivery · T2 Diabetes · Chicago IL
$1,920
"Therapeutic nutrition for diabetes management. This is the biggest HSA unlock I've found. Wish I knew sooner."
Member since Jan 2026
Share yours
Tell the community what your letter unlocked. Anonymous. Takes 2 minutes.
Share my savings
Community total unlocked
$2.4M
across 1,847 members · updated weekly
$1,312
avg annual savings
30+
wellness categories
24h
letter turnaround

Your letter is step one.
ComfortCard is step two.

HSALetter gets you the physician documentation. ComfortCard puts your entire health wallet in one place — HSA balance, LMN library, family health records, and automatic eligibility checking at checkout.

  • Store all your LMNs in one place — never lose documentation at checkout
  • Auto-renewal reminders — your LMN expires after 12 months, ComfortCard tells you
  • Family health identity — share your card with providers, caregivers, and family members
  • Works in Apple Wallet — show your coverage at any provider instantly
Get ComfortCard — free Or join co-op.care →
ComfortCard
Dorothy Warkentine
Member since 2026
HSA Balance
$3,240
Active LMNs
3
Yoga LMN
Active · expires Jan 2027
Massage LMN
Active · expires Mar 2027
Meditation App LMN
Renews in 14 days
Open my ComfortCard

What did your
letter unlock?

Anonymous. Takes 2 minutes. Helps others know what's possible.

One letter.
Every wellness brand.

If your product or service treats a condition,
your customers should be paying with pre-tax dollars.

Apply for a partner key I'm a patient