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                       June 9, 2022

       Joseph M. Hogan
       President and Chief Executive Officer
       Align Technology, Inc.
       410 North Scottsdale Road, Suite 1300
       Tempe, Arizona 85281

                                                        Re: Align Technology,
                                                            Form 10-K for the
fiscal year ended December 31, 2021
                                                            Filed February 25,

       Dear Mr. Hogan :

              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.


                       Division of Corporation Finance

                       Office of Life Sciences