SEC Comment Letter for ALIGN TECHNOLOGY (ALGN) — Feb 25, 2010

ALIGN TECHNOLOGY INC
Date: Feb. 25, 2010 · CIK: 0001097149 · Accession: 0000000000-10-010728

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File numbers found in text: 000-32259

Date

February 25, 2010

Author

Brian R. Cascio

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ALIGN TECHNOLOGY INC

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 February 25, 2010 Kenneth B. Arola Chief Financial Officer and Vice President, Finance Align Technology, Inc. 881 Martin Avenue Santa Clara, California 95050 Re: Align Technology, Inc. Form 10-K for the fiscal year ended December 31, 2008 Filed February 27, 2009 File No. 000-32259

Dear Mr. Arola: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r i a n R . C a s c i o A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030           February 25, 2010   Kenneth B. Arola Chief Financial Officer and Vice President, Finance  Align Technology, Inc. 881 Martin Avenue Santa Clara, California 95050
 Re: Align Technology, Inc.
  Form 10-K for the fiscal year ended December 31, 2008
  Filed February 27, 2009   File No. 000-32259

Dear Mr. Arola:   We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.             S i n c e r e l y ,                     B r i a n  R .  C a s c i o          A c c o u n t i n g  B r a n c h  C h i e f

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