SEC Comment Letter 0000000000-23-012626 to Aurora Mobile Ltd (JG)
Aurora Mobile Ltd
Date: Nov. 17, 2023 · CIK: 0001737339 · Accession: 0000000000-23-012626
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38587
Referenced dates: October 25, 2023
Letter
United States securities and exchange commission logo November 17, 2023 Shan-Nen Bong Chief Financial Officer Aurora Mobile Limited 14/F, China Certification and Inspection Building No. 6, Keji South 12th Road , Nanshan District Shenzhen, Guangdong 518057 People’s Republic of China Re:Aurora Mobile Limited Form 20-F filed on April 18, 2023 Response letter dated October 25, 2023 File No. 001-38587 Dear Shan-Nen Bong: We have reviewed your October 25, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our October 12, 2023 letter. Response letter dated October 25, 2023 Risks related to our business and industry, page 16 1.Please consider including a risk factor indicating that: (1) the Company intends to conduct its operations such that it will not be an “investment company” under Section 3(a) of the Investment Company Act of 1940 (the “Investment Company Act”); and (2) the Company’s ability to operate in its current form would be significantly impacted if the Company (and/or certain of its subsidiaries) were deemed to be an investment company under the Investment Company Act.
Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if
FirstName LastNameShan-Nen Bong Comapany NameAurora Mobile Limited November 17, 2023 Page 2 FirstName LastName Shan-Nen Bong Aurora Mobile Limited November 17, 2023 Page 2 you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology
Show Raw Text
United States securities and exchange commission logo
November 17, 2023
Shan-Nen Bong
Chief Financial Officer
Aurora Mobile Limited
14/F, China Certification and Inspection Building
No. 6, Keji South 12th Road , Nanshan District
Shenzhen, Guangdong 518057
People’s Republic of China
Re:Aurora Mobile Limited
Form 20-F filed on April 18, 2023
Response letter dated October 25, 2023
File No. 001-38587
Dear Shan-Nen Bong:
We have reviewed your October 25, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our October 12,
2023 letter.
Response letter dated October 25, 2023
Risks related to our business and industry, page 16
1.Please consider including a risk factor indicating that: (1) the Company intends to conduct
its operations such that it will not be an “investment company” under Section 3(a) of the
Investment Company Act of 1940 (the “Investment Company Act”); and (2) the
Company’s ability to operate in its current form would be significantly impacted if the
Company (and/or certain of its subsidiaries) were deemed to be an investment company
under the Investment Company Act.
Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if
FirstName LastNameShan-Nen Bong
Comapany NameAurora Mobile Limited
November 17, 2023 Page 2
FirstName LastName
Shan-Nen Bong
Aurora Mobile Limited
November 17, 2023
Page 2
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology