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June 2, 2021
Division of Corporation Finance
Office of Trade & Services
Attn: Lilyanna Peyser, Special Counsel
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-7010
| Re: | Alight, Inc. |
Amendment No. 2 to
Registration Statement on Form S-4
Filed May 27, 2021
File No. 333-254801
Dear Ms. Peyser:
On behalf of Alight, Inc. (“Alight” or the “Company”), please find below a response to the comment of the staff of the U.S. Securities and Exchange Commission (the “Staff”) contained in the Staff’s letter dated June 2, 2021 (the “Comment Letter”) with regard to Amendment No. 2 to Registration Statement on Form S-4 (File No. 333-254801) filed by the Company on May 27, 2021 (together with the exhibits thereto, the “Registration Statement”). In addition, the Company is filing concurrently with this letter Amendment No. 3 to the Registration Statement (“Amendment No. 3”), which includes revisions made to the Registration Statement in response to the Staff’s comment.
For the convenience of the Staff’s review, the headings and numbered paragraph below correspond to the headings and numbered comment in the Comment Letter.
