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                             July 7, 2021

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

                                                        Re: Alignment
Healthcare, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 1,
2021
                                                            File No. 377-05125

       Dear Mr. Kao:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. We remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.

                                                        Please contact Jessica
Livingston at 202-551-3448 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Finance