TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 3, 2022 Elisabet de los Pinos, Ph.D. Chief Executive Officer Aura Biosciences, Inc. 80 Guest Street Boston, MA 02135 Re: Aura Biosciences, Inc. Registration Statement on Form S-3 Filed November 1, 2022 File No. 333-268105 Dear Elisabet de los Pinos: This is to advise you that we have not reviewed and will not review your 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Danielle Lauzon, Esq.