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                           August 21, 2023

       Zachary Wang
       Chief Executive Officer
       Aurora Technology Acquisition Corp.
       4 Embarcadero Center
       Suite 1449
       San Francisco, CA 94105

                                                        Re: Aurora Technology
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed August 4,
2023
                                                            File No. 333-271890

       Dear Zachary Wang:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
8, 2023 letter.

       Amendment No.1 to Form S-4

       Question and Answers About the Proposals
       Q: What happens if the Business Combination is not consummated?, page 28

   1.                                                   You disclose here and
elsewhere in your prospectus that if you are not able to complete
                                                        the Business
Combination or another initial business combination by February 7, 2024 (or
                                                        such later date that
shareholders may approve an extension to), you will cease all
                                                        operations except for
the purpose of winding up and redeeming your Class A Ordinary
                                                        Shares and liquidating
the Trust Account. However, under "Extensions of Time to
                                                        Complete a Business
Combination" on page 150 you disclose that ATAK and your
                                                        Transfer Agent entered
into Amendment No. 2 to the Investment Management Trust
 Zachary Wang
FirstName LastNameZachary   Wang
Aurora Technology Acquisition Corp.
Comapany
August 21, NameAurora
           2023        Technology Acquisition Corp.
August
Page 2 21, 2023 Page 2
FirstName LastName
         Agreement, to allow ATAK to extend the Business Combination Period six
(6) times for
         an additional one (1) month each time from August 9, 2023 to February
9, 2024.
         Accordingly, please clarify the date you must complete your initial
business
         combination as between February 7 or February 9, 2024.
Risk Factors
Risks Related to ATAK, the Business Combination and New DIH
The ATAK Warrant Agreement designates the courts of the State of New York or
the United
States District Court..., page 71

2.       In response to comment 7, you revised your risk factor to disclose in
part, consistent with
         your Warrant Agreement filed as Exhibit 4.6, that unless the Company
consents in writing
         to the selection of an alternative forum, the federal district courts
of the United States of
         America shall, to the full extent permitted by law, be the exclusive
form for the resolution
         of any complaint asserting a cause of action arising under the
Securities Act or the rules
         and regulations promulgated. However, you earlier disclose in this
risk factor that the
         ATAK Warrant Agreement provides that any action, proceeding or claim
against ATAK
         arising out of or relating in any way to the ATAK Warrant Agreement,
including under
         the Securities Act, will be brought and enforced in the courts of the
State of New York or
         the United States District Court for the Southern District of New
York. Please clarify and
         consistently disclose the application of your exclusive forum clause
to claims under the
         Securities Act. As your provision appears to apply to Securities Act
claims, please
         disclose that there is uncertainty as to whether a court would enforce
such provision
         and that investors cannot waive compliance with the federal securities
laws and the rules
         and regulations thereunder. In that regard, we note that Section 22 of
the Securities Act
         creates concurrent jurisdiction for federal and state courts over all
suits brought to enforce
         any duty or liability created by the Securities Act or the rules
thereunder.
The provision of the Proposed Certificate of Incorporation to be in effect
following the Business
Combination requiring exclusive venue..., page 77

3.       We note your response to comment 8. Your disclosure in this risk
factor provides that the
         federal district courts of the United States will be the sole and
exclusive forum for the
         resolution of any complaint "against any person in connection with any
offering of the
         Company   s securities," asserting a cause of action arising under the
Securities Act. Your
         proposed Amended and Restated Certificate of Incorporation in Section
8 of Annex D;
         however, does not include the additional clause "against any person in
connection with
         any offering of the Company   s securities." Please clarify if such
additional clause should
         remain in your prospectus.
Background of the Business Combination, page 97

4.       We note your response to comment 10, but we re-issue in part. You
refer to ATAK, DIH,
         and Maxim throughout this section, but have not identified the
individuals in those bodies
 Zachary Wang
FirstName LastNameZachary   Wang
Aurora Technology Acquisition Corp.
Comapany
August 21, NameAurora
           2023        Technology Acquisition Corp.
August
Page 3 21, 2023 Page 3
FirstName LastName
         who were present for a meeting. Please revise to identify the
individuals from ATAK,
         DIH, or Maxim that were present for such meetings.
Opinion of ATAK's Company's Financial Advisor
Comparable Company Analysis, page 100

5.       We note your response to comment 13 and we re-issue in part. We note
you disclosed
         calendar-year end revenue projections for 2023 in a table on page 102,
but please also
         disclose the "Net Debt" removed from Enterprise Value to obtain an
Implied Equity Value
         using this analysis of $284.1M.
Discounted Cash Flow Analysis, page 102

6.       We note the tabular disclose of DIH projections provided in response
to comment 14. On
         page 102 you disclose that in applying the DCF Analysis, Newbridge
relied on the
         Financial Projections prepared by DIH that estimated certain revenue
growth rates, as well
         as EBITDA and Cash flow margins. Please disclose EBITDA and EBIDTA
margins relied
         upon in this analysis.

7.       We note your response to comment 14 and we re-issue in part. You
disclose that the
         estimates for revenue growth and cash flow margins between calendar
years 2026 through
         2032 were determined "collectively by the management team of DIH, ATAK
and
         Newbridge, and are meant to be conservative, with no guarantees that
these milestones
         can be achieved." Please disclose how DIH, ATAK and Newbridge
collectively calculated
         that revenue growth of 25% and cash flow margin growth of 15% annually
are sustainable
         from 2026 to 2023 and why assuming such growth rates are reasonable.
Please also clarify
         what consideration the ATAK Board gave to the speculative nature of
the discounted cash
         flow analysis through 2032 and the projections through the same
extended period.
The ATAK Board's Reasons for the Approval of the Business Combination, page 103

8.       In response to comment 16, you disclose that ATAK   s Board "chiefly
considered
         Newbridge   s DCF analysis and the financial projections relied upon
by Newbridge in
         performing its DCF analysis" We note also your disclosure under
bulleted items that the
         ATAK Board considered before reaching its decisions that such due
diligence
         included reviews of certain projections provided by DIH. If accurate,
please revise to
         disclose however that the ATAK Board "chiefly considered Newbridge   s
DCF analysis
         and the financial projections relied upon by Newbridge in performing
its DCF analysis" as
         discussed in your response.
Unaudited Pro Forma Condensed Combined Financial Information, page 140

9.       We note your response to our prior comment 18 and that shareholders
approved an
         amendment to your Amended and Restated Articles of Association to
remove the net
         tangible assets provision. We also note your disclosure on the cover
page that it is a
 Zachary Wang
Aurora Technology Acquisition Corp.
August 21, 2023
Page 4
         condition of the consummation of the Business Combination that ATAK
receive
         confirmation from Nasdaq that the shares of New DIH to be issued in
connection with the
         Business Combination have been listed or approved for listing on
Nasdaq. Please identify
         the exemption that you are relying on in determining that the New DIH
shares are not at
         risk of being deemed a penny stock under Exchange Act Rule 3a51-1. In
this regard, we
         note that in the event the business combination proposal is approved
but the merger does
         not occur, the shareholders will still be entitled to redemption
rights. If the amount in the
         trust falls below $5,000,001 as a result of redemptions, the company
would likely also no
         longer meet the Nasdaq listing standards. At that point it is possible
the company would
         become a penny stock. Please revise to clearly discuss the impact that
the trust falling
         below $5,000,001 would have upon your listing on Nasdaq and discuss
the consideration
         given to the possibility that that the company would become an issuer
of penny stock.
         Please provide clear disclosure that as a result of removing this
provision from your
         Amended and Restated Articles of Association, your securities could
fall within the
         definition of penny stock and clearly discuss the risk to the company
and investors if your
         securities were to fall within the definition of penny stock.
Business of DIH
Our Strategy, page 164

10.      In response to comment 23 you attribute the size of the global
rehabilitation care market
         to Grandview Research. Please disclose the date of such report, and
explain if you
         commissioned such report and and if so, provide a consent.
Furthermore, you make
         various factual statements which appear your beliefs such as that "a
machine which can be
         calibrated thereby producing consistent therapy" and that "manual
therapy is likely to vary
         therapist to therapist or even patient to patient" and that
"measurements of progress may
         also be subjective, varying from therapist to therapist which may
result in a patient
         requiring a longer period of therapy." Please revise to characterize
these statements as
         your belief.

Intellectual Property, page 178

11.    In response to comment 24 you revised to describe where patent
protection has been
       sought and obtained as well as the range of dates for patent coverage.
You also
       respectfully request that this summary narrative description be used in
lieu of the detailed
FirstName LastNameZachary Wang
       chart that would otherwise be required. If patent protection is material
to your business,
Comapany    NameAurora
       please provide theTechnology
                          detailed chartAcquisition Corp.
                                         or otherwise explain why such
information is
       not material to
August 21, 2023 Page 4 your business.
FirstName LastName
 Zachary Wang
FirstName LastNameZachary   Wang
Aurora Technology Acquisition Corp.
Comapany
August 21, NameAurora
           2023        Technology Acquisition Corp.
August
Page 5 21, 2023 Page 5
FirstName LastName
Results of Operations
Comparison of the Years Ended March 31, 2023 and 2022
Income Tax Expense, page 188

12.      We note your income tax expense for the year ended March 31, 2023 has
significantly
         increased as compared to the amount for the year ended March 31, 2022.
Please revise
         your discussion of income tax expenses to provide robust discussions
to address each of
         the components of the effective tax rate disclosed on page F-79.
Management's Discussion and Analysis of Financial Condition and Results of
Operations of DIH
Liquidity and Capital Resources, page 189

13.      We note your disclosure of the material terms of your credit
agreements in response to
         comment 28, but we re-issue our comment in part. Please file copies of
the lines of credit
         and long-term debt and amendments that are currently in place as
exhibits to your
         registration statement or tell us why you believe you are not required
to do so. Refer to
         Item 601(b)(10) of Regulation S-K.
       You may contact Steve Lo, Staff Accountant, at (202) 551-3394 or Shannon
Buskirk,
Staff Accountant, at (202) 551-3717 if you have questions regarding comments on
the financial
statements and related matters. Please contact Anuja A. Majmudar,
Attorney-Adviser, at (202)
551-3844 or Kevin Dougherty, Attorney-Adviser, at (202) 551-3271 with any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Energy
& Transportation
cc:      Ilan Katz