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We perform the two-loop matching calculation for heavy-to-light currents fromQCD onto soft-collinear effective theory for the complete set of Diracstructures. The newly obtained matching coefficients enter severalphenomenological applications, of which we discuss heavy-to-light form factorratios and exclusive radiative decays, as well as the semi-inclusive decayanti-B ---> X(s) l+ l-. For this decay, we observe a significant shift of theforward-backward asymmetry zero and find q_0^2 = (3.34 +0.22 -0.25) GeV^2 foran invariant mass cut m_X^cut=2.0 GeV.

Heavy-to-light currents at NNLO in SCET and semi-inclusive anti-B ---> X(s) l+ l- decay