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United States securities and exchange commission logo
December 8, 2021
Zachary Wang
Chief Executive Officer
Aurora Technology Acquisition Corp.
4 Embarcadero Center
Suite 1449
San Francisco, California 94105
Re: Aurora Technology
Acquisition Corp.
Draft Registration
Statement on Form S-1
Filed December 2,
2021
CIK No. 0001883788
Dear Mr. Wang:
This is to advise you
that we do not intend to review your registration statement.
We request that you publicly file your registration statement
and nonpublic draft
submissions at least 15 days prior to any road show as that term is
defined in Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
registration statement. Please refer to Rules 460 and 461 regarding
requests for acceleration. 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.
Please contact Victor
Rivera Melendez at 202-551-4182 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Ilan Katz