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                              May 3, 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
                                                            Form 8-K Furnished
February 23, 2022
                                                            File No. 001-39299

       Dear Ms. Rooney:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Review of Results
       Non-GAAP Financial Measures, page 33

   1.                                                   Please revise to move
this disclosure to follow your discussion and analysis of results of
                                                        operations on a GAAP
basis.
       Adjusted EBITDA and Adjusted EBITDA less Capital Expenditures, page 34

   2.                                                   For the non-GAAP
financial measure Adjusted EBITDA less Capital Expenditures, please
                                                        address the following:
                                                            Please revise the
title of Adjusted EBITDA less Capital Expenditures to better
                                                            describe the nature
of this non-GAAP financial measure. In this regard, we note that
                                                            its reconciliation
to the most directly comparable GAAP measure starts with cash
 Katie Rooney
FirstName
Alight, Inc.LastNameKatie Rooney
Comapany
May  3, 2022NameAlight, Inc.
May 3,
Page 2 2022 Page 2
FirstName LastName
              provided by operating activities rather than net (loss)/income.
In addition, you
              defined free cash flow as Adjusted EBITDA less capital
expenditures and used these
              terms interchangeably in your fiscal year end earnings release
(Exhibit 99.1 to Form
              8-K filed on February 14, 2022).
                As you define free cash flow as Adjusted EBITDA less capital
expenditures in your
              earnings release, please tell us how you considered Item
10(e)(1)(ii) of Regulation S-
              X. In this regard, certain adjustments to arrive at the non-GAAP
financial measure
              appear to be charges that required cash settlement (e.g.
transaction and integration
              expenses, non-recurring professional expenses, transformation
initiatives, etc.).
Segment Revenue and Adjusted EBITDA, page 39

3.       Please revise to include a discussion and analysis of all material
costs and expenses
         attributable to your reportable segments that are not included in
computing the segment
         measure of adjusted EBITDA, for example, depreciation and
amortization. Refer to
         104.02 of the Non-GAAP Financial Measures Compliance and Disclosure
Interpretations
         for further guidance.
Notes to Consolidated Financial Statements
10. Share-Based Compensation Expense, page F-31

4.       Please revise to disclose all information required under ASC
718-10-50-2 (e.g. general
         terms of awards, methods utilized to measure compensation cost, a
description of the
         significant assumptions used to estimate the fair value, aggregate
intrinsic value of RSUs
         and PRSUs, etc.).
Item 9A. Controls and Procedures
Internal Control over Financial Reporting, page F-45

5.       Please revise to include the internal control over financial reporting
language in the
         introductory portion of paragraph 4 of the Section 302 certification,
as well as paragraph
         4(b). Refer to Section 215.02 of the Regulation S-K Compliance &
Disclosure
         Interpretations.
Form 8-K Furnished February 23, 2022

Exhibit 99.1

6.       Throughout your press release, you present non-GAAP financial measures
to describe
         performance while their respective most directly comparable GAAP
measures were
         omitted. Please revise to present the most directly comparable GAAP
measures with equal
         or greater prominence. Refer to Item 10(e)(i)(a) of Regulation S-K and
Question 102.10 of
         the Non-GAAP Compliance and Disclosure Interpretations.
       In closing, 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
 Katie Rooney
Alight, Inc.
May 3, 2022
Page 3

absence of action by the staff.

       You may contact Stephen Kim at 202-551-3291 or Lyn Shenk at 202-551-3380
with any
questions.



FirstName LastNameKatie Rooney                         Sincerely,
Comapany NameAlight, Inc.
                                                       Division of Corporation
Finance
May 3, 2022 Page 3                                     Office of Trade &
Services
FirstName LastName