United States securities and exchange commission logo May 18, 2022 Katie Rooney Chief Financial Officer Alight, Inc. 4 Overlook Point Lincolnshire, IL 60069 Re: Alight, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 10, 2022 File No. 001-39299 Dear Ms. Rooney: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services