United States securities and exchange commission logo

                           March 22, 2021

       John Kao
       Chief Executive Officer
       Alignment Healthcare, Inc.
       1100 W. Town and Country Road, Suite 1600
       Orange, CA 92868

                                                        Re: Alignment
Healthcare, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed March 18,
                                                            File No. 333-253824

       Dear Mr. Kao:

             We have reviewed your amended registration statement and have the
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our March
16, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Prospectus Summary, page 1

   1.                                                   Please include a
summary here of the Stockholders Agreement with General Atlantic and
                                                        Warburg Pincus, and
disclose here the percentage of beneficial ownership each will hold
                                                        following the
completion of your offering.
 John Kao
Alignment LastNameJohn
           Healthcare, Inc.Kao
March      NameAlignment Healthcare, Inc.
       22, 2021
March2 22, 2021 Page 2
FirstName LastName
        You may contact Rolf Sundwall at 202-551-3105 or Sharon Blume,
Accounting Branch
Chief, at 202-551-3474 if you have questions regarding comments on the
financial statements
and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Justin
Dobbie, Legal
Branch Chief, at (202) 551-3469 with any other questions.


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