Paul, Weiss, Rifkind, Wharton & Garrison LLP

1285 Avenue of the Americas

New York, New York 10019-6064

March 23, 2021

VIA EDGAR

Ms. Sonia Bednarowski

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Dear Ms. Bednarowski:

On behalf of Alignment Healthcare, Inc., a Delaware corporation (the “Company”), we hereby submit in electronic form the accompanying Amendment No. 2 (“Amendment No. 2”) to the publicly filed Registration Statement on Form S-1 of the Company (as amended, the “Registration Statement”), together with exhibits, marked to indicate changes from Amendment No. 1 to the Registration Statement submitted to the Securities and Exchange Commission (the “Commission”) on March 18, 2021.

Amendment No. 2 reflects changes made in response to the comment received in a letter from the Staff of the Commission (the “Staff”), dated March 22, 2021 (the “Comment Letter”), and certain other updates. Set forth below is the Company’s response to the Staff’s comment.

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

Prospectus Summary, page 1

Response: The Company acknowledges the Staff’s comment and has revised the Registration Statement in response to the Staff’s comment. Please see page 16 of Amendment No. 2.

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If you have any questions regarding Amendment No. 2 or the response contained in this letter, please do not hesitate to contact the undersigned at (212) 373-3434.