ALIGNMENT HEALTHCARE, INC.
March 23, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-1090
| Attention: | Sonia Bednarowski | |
| Rolf Sundwall | ||
| Sharon Blume | ||
| Justin Dobbie |
| Re: | Alignment Healthcare, Inc. |
| Registration Statement on Form S-1 |
| Originally Filed March 3, 2021 |
| CIK: CIK0001832466 |
Ladies and Gentlemen:
Alignment Healthcare, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-253824, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on March 25, 2021 or as soon thereafter as practicable.
Please contact Christopher J. Cummings of Paul, Weiss, Rifkind, Wharton & Garrison LLP, special counsel to the Company, at (212) 373-3434, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
* * * *
| Sincerely, | ||
| ALIGNMENT HEALTHCARE, INC. | ||
| By: | /s/ Thomas Freeman | |
| Name: | Thomas Freeman | |
| Title: | Chief Financial Officer | |