CORRESP

November 16, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jessica Livingston

 

 

Re:

Alignment Healthcare, Inc.

    

Registration Statement on Form S-1

    

Filed November 16, 2021

    

File No. 333-261113

Dear Ms. Livingston:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby joins in the request of Alignment Healthcare, Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on November 18, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, the undersigned, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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[Signature Page Follows]


Very truly yours,

 

Goldman Sachs & Co. LLC

By:   /s/ Dan Cocks
  Name:   Dan Cocks
  Title:   Managing Director
Morgan Stanley & Co. LLC
By:   /s/ Kalli Dircks
  Name:   Kalli Dircks
  Title:   Managing Director