View:
United States securities and exchange commission logo
June 27, 2023
Zachary Wang
Chief Executive Officer
Aurora Technology Acquisition Corp.
4 Embarcadero Center, Suite 1449
San Francisco, California 94105
Re: Aurora Technology
Acquisition Corp.
Preliminary Proxy
Statement on Schedule 14A
Filed June 20, 2023
File No. 001-41250
Dear Zachary Wang:
We have reviewed your filing and have the following comments. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to these comments, we may have additional comments.
Preliminary Proxy Statement on Schedule 14A filed June 20, 2023
General
1. With a view toward
disclosure, please tell us whether your sponsor is, is controlled by, has
any members who are, or
has substantial ties with, a non-U.S. person. Please also tell us
whether anyone or any
entity associated with or otherwise involved in the transaction, is,
is controlled by, or
has substantial ties with a non-U.S. person. If so, please revise your
filing to include risk
factor disclosure that addresses how this fact could impact your
ability to complete
your initial business combination. For instance, discuss the risk to
investors that you may
not be able to complete an initial business combination with a
target company should
the transaction be subject to review by a U.S. government entity,
such as the Committee
on Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Further,
disclose that the time necessary for government review of the
transaction or a
decision to prohibit the transaction could prevent you from completing an
initial business
combination and require you to liquidate. Disclose the consequences of
Zachary Wang
Aurora Technology Acquisition Corp.
June 27, 2023
Page 2
liquidation to investors, such as the losses of the investment
opportunity in a target
company, any price appreciation in the combined company, and the
warrants, which
would expire worthless.
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 Nicholas O'Leary at 202-551-4451 or Margaret Schwartz at
202-551-
7153 with any questions.
Sincerely,
FirstName LastNameZachary Wang Division of
Corporation Finance
Office of
Industrial Applications and
Comapany NameAurora Technology Acquisition Corp.
Services
June 27, 2023 Page 2
cc: Ilan Katz, Esq.
FirstName LastName