0001628280-23-025579.txt : 20230829 0001628280-23-025579.hdr.sgml : 20230829 20230725161014 ACCESSION NUMBER: 0001628280-23-025579 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aurora Acquisition Corp. CENTRAL INDEX KEY: 0001835856 STANDARD INDUSTRIAL CLASSIFICATION: LOAN BROKERS [6163] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 WORLD TRADE CENTER STREET 2: 175 GREENWICH STREET, 57TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10007 BUSINESS PHONE: 646-839-0086 MAIL ADDRESS: STREET 1: 3 WORLD TRADE CENTER STREET 2: 175 GREENWICH STREET, 57TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10007 FORMER COMPANY: FORMER CONFORMED NAME: Aurora Acquisition Corp. DATE OF NAME CHANGE: 20201211 FORMER COMPANY: FORMER CONFORMED NAME: Aurora Capital Holding Corp. DATE OF NAME CHANGE: 20201209 CORRESP 1 filename1.htm Document

July 25, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:Tonya Aldave
John Stickel
Michael Henderson
Robert Klein
Re:Aurora Acquisition Corp.
Amendment No. 9 to Registration Statement on Form S-4
Filed July 24, 2023
Registration No. 333-258423
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Aurora Acquisition Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated to, and the Registration Statement become effective on, July 27, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable.
Please contact Carl P. Marcellino of Ropes & Gray LLP at carl.marcellino@ropesgray.com or (212) 841-0623, or Daniel Forman of Ropes & Gray LLP at daniel.forman@ropesgray.com or (212) 841-0438, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours,
Aurora Acquisition Corp.
By:/s/ Arnaud Massenet
Arnaud Massenet
Chief Executive Officer
cc:Carl P. Marcellino, Ropes & Gray LLP
Daniel Forman, Ropes & Gray LLP