SEC Comment Letter 0000000000-23-013948 to Aurora Mobile Ltd (JG)
Aurora Mobile Ltd
Date: Dec. 21, 2023 · CIK: 0001737339 · Accession: 0000000000-23-013948
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38587
Referenced dates: November 29, 2023
Letter
United States securities and exchange commission logo December 21, 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 November 29, 2023 File No. 001-38587 Dear Shan-Nen Bong: We have reviewed your November 29, 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 November 29, 2023 letter. Response letter dated November 29, 2023 Risks related to our business and industry, page F-16 1.In response to the proposed risk factor from the Company, we have the following comments: •In the first paragraph after the risk factor heading, please strike the beginning of the sentence which states: “We are not an “investment company””. Please revise the sentence to be a statement of intent or belief, rather than a conclusionary statement. •In the second paragraph, please strike the following sentence: “As a foreign private issuer, we would not be eligible to register under the Investment Company Act unless the SEC issued an order permitting us to do so.”
FirstName LastNameShan-Nen Bong Comapany NameAurora Mobile Limited December 21, 2023 Page 2 FirstName LastName Shan-Nen Bong Aurora Mobile Limited December 21, 2023 Page 2 •In the third sentence of the second paragraph, please strike the reference to obtaining exemptive relief from the SEC. Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
December 21, 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 November 29, 2023
File No. 001-38587
Dear Shan-Nen Bong:
We have reviewed your November 29, 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 November 29,
2023 letter.
Response letter dated November 29, 2023
Risks related to our business and industry, page F-16
1.In response to the proposed risk factor from the Company, we have the following
comments:
•In the first paragraph after the risk factor heading, please strike the beginning of the
sentence which states: “We are not an “investment company””. Please revise the
sentence to be a statement of intent or belief, rather than a conclusionary statement.
•In the second paragraph, please strike the following sentence: “As a foreign private
issuer, we would not be eligible to register under the Investment Company Act unless
the SEC issued an order permitting us to do so.”
FirstName LastNameShan-Nen Bong
Comapany NameAurora Mobile Limited
December 21, 2023 Page 2
FirstName LastName
Shan-Nen Bong
Aurora Mobile Limited
December 21, 2023
Page 2
•In the third sentence of the second paragraph, please strike the reference to obtaining
exemptive relief from the SEC.
Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology