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