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                     July 28, 2023

       Clayton Chun
       Executive Vice President, Chief Financial Officer and Treasurer
       Alexander & Baldwin, Inc.
       822 Bishop Street
       Post Office Box 3440
       Honolulu, Hawaii 96801

                                                        Re: Alexander & 
Baldwin, Inc.
                                                            Form 10-K for the 
year ended December 31, 2022
                                                            File No. 001-35492

       Dear Clayton Chun:

              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 Real Estate & Construction