Aurora Technology Acquisition Corp.
4 Embarcadero Center
Suite 1449
San Francisco, CA 94105
Telephone: (650) 550-0458
November 9, 2023
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549-3010
| Attn: | Anuja A. Majmudar, Kevin Dougherty, Steve Lo and Shannon Buskirk |
| Re: | Aurora Technology Acquisition Corp. Registration Statement on Form S-4 File No. 333-271890 |
Acceleration Request Requested Date: November 13, 2023 Requested Time: 9:00 A.M. Eastern Time (or as soon thereafter as possible) |
Ladies and Gentlemen:
Aurora Technology Acquisition Corp. (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the above-referenced Registration Statement on Form S-4 be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
Once the Registration Statement has been declared effective, please orally confirm that event with Grant Levine, Esq. at (212) 768-5384 or Ilan Katz, Esq. at (212) 632-5556, each of Dentons US LLP, special counsel to the company.
| Sincerely, | ||
| AURORA TECHNOLOGY ACQUISITION CORP. | ||
| By: | /s/ Zachary Wang | |
| Name: | Zachary Wang | |
| Title: | Chief Executive Officer | |
| cc: | Ilan Katz, Esq. | |
| Dentons US LLP | ||