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SEC Company Response from ALIGN TECHNOLOGY (ALGN) — May 11, 2022

ALIGN TECHNOLOGY INC
Date: May 11, 2022 · CIK: 0001097149 · Accession: 0001097149-22-000039

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File numbers found in text: 000-32259

Referenced dates: April 29, 2022

Date
May 11, 2022
Author
John F. Morici
Form
CORRESP
Company
ALIGN TECHNOLOGY INC

Letter

Division of Corporation Finance Office of Life Sciences Washington, D.C. 20549 May 11, 2022 Attention: Ms. Christie Wong Mr. Michael Fay Re: Align Technology, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 Comment Letter Dated April 29, 2022 File No. 000-32259

Dear Ms. Wong and Mr. Fay:

Align Technology Inc. (“Align”) acknowledges receipt of your comment letter dated April 29, 2022 (the "Comment letter") with respect to the above-referenced filing. As discussed with the Staff on May 11, 2022, the Company is grateful for the Staff's extension to respond to the Comment letter by May 27, 2022, to provide sufficient time for the Company to prepare the necessary response. In the meantime, if the Staff has any questions, please do not hesitate to contact me at (408) 470-1006.

Yours truly,

/s/ John F. Morici

John F. Morici

Chief Financial Officer and Executive Vice President, Global Finance

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CORRESP
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filename1.htm

Document

 Securities & Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C.  20549

May 11, 2022

Attention:  Ms. Christie Wong
Mr. Michael Fay

Re: Align Technology, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 25, 2022
Comment Letter Dated April 29, 2022
File No. 000-32259

 Dear Ms. Wong and Mr. Fay:

Align Technology Inc. (“Align”) acknowledges receipt of your comment letter dated April 29, 2022 (the "Comment letter") with respect to the above-referenced filing. As discussed with the Staff on May 11, 2022, the Company is grateful for the Staff's extension to respond to the Comment letter by May 27, 2022, to provide sufficient time for the Company to prepare the necessary response. In the meantime, if the Staff has any questions, please do not hesitate to contact me at (408) 470-1006.

Yours truly,

/s/ John F. Morici

John F. Morici

Chief Financial Officer and Executive Vice President, Global Finance