Correspondence 0001628280-24-000649 from Aurora Innovation, Inc. (AUR, AUROW) (CIK 0001828108) (AUR)
Aurora Innovation, Inc. (AUR, AUROW) (CIK 0001828108)
Date: Jan. 5, 2024 · CIK: 0001828108 · Accession: 0001628280-24-000649
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File numbers found in text: 333-276317
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CORRESP 1 filename1.htm Document January 5, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Re: Aurora Innovation, Inc. Registration Statement on Form S-3 File No. 333-276317 Acceleration Request Requested Date: January 8, 2024 Requested Time: 4:01 P.M. Eastern Time or as soon as possible thereafter Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aurora Innovation, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-276317) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Megan Baier at (312) 636-2073. Sincerely, AURORA INNOVATION, INC. /s/ Nolan Shenai Nolan Shenai General Counsel cc: Chris Urmson Aurora Innovation, Inc. Megan J. Baier David G. Sharon Wilson Sonsini Goodrich & Rosati, P.C.