CORRESP

ALIGNMENT HEALTHCARE, INC.

November 16, 2021

VIA EDGAR

United States Securities and Exchange Commission 100 F Street, N.E.

Washington, D.C. 20549-1090

Attention:    Jessica Livingston

 

Re:

  Alignment Healthcare, Inc.
  Registration Statement on Form S-1 Originally Filed November 16, 2021
  CIK: 0001832466

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. 333-261113, as amended (the “Registration Statement”), to 4:00 p.m., Eastern time, on November 18, 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