United States securities and exchange commission logo December 29, 2022 Zachary Wang Chief Executive Officer Aurora Technology Acquisition Corp. 4 Embarcadero Center Suite 1449 San Francisco, CA 94105 Re: Aurora Technology Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed December 21, 2022 File No. 001-41250 Dear Zachary Wang: 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 cc: Ilan Katz, Esq.