0001628280-23-042488.txt : 20240125 0001628280-23-042488.hdr.sgml : 20240125 20231221155315 ACCESSION NUMBER: 0001628280-23-042488 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Better Home & Finance Holding Co CENTRAL INDEX KEY: 0001835856 STANDARD INDUSTRIAL CLASSIFICATION: LOAN BROKERS [6163] ORGANIZATION NAME: 02 Finance IRS NUMBER: 933029990 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

[Better Home & Finance Holding Company Letterhead]
December 21, 2023
Via EDGAR
Securities and Exchange Commission,
Division of Corporation Finance,
Office of Finance,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention: Madeleine Joy Mateo and Tonya Aldave
Re:Acceleration Request for Better Home & Finance Holding Company
Registration Statement on Form S-1 (File No. 333-274947) 
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Better Home & Finance Holding Company (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-274947 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 26, 2023, or as soon as practicable thereafter.
Please contact Alan J. Fishman of Sullivan & Cromwell LLP via telephone at (212) 558-4113 or via e-mail at fishmana@sullcrom.com with any questions and please notify him when this request for acceleration has been granted.
* * *
Very truly yours,
/s/ Kevin Ryan
Name: Kevin Ryan
Title: Chief Financial Officer and President
cc:Jared M. Fishman
Alan J. Fishman
(Sullivan & Cromwell LLP)