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CORRESP
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    Ilan
                                            Katz

    Partner

    ilan.katz@dentons.com

    D
    +1 212-632-5556

    Dentons
                                            US LLP

    1221
    Avenue of the Americas

    New
    York, NY 10020-1089

    United
    States

    dentons.com

November
7, 2023

Anuja
A. Majmudar

Kevin
Dougherty

Steve
Lo

Shannon
Buskirk

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Energy & Transportation

100
F Street, N.E.

Washington,
DC 20549-3010

    Re:
    Aurora
    Technology Acquisition Corp.

    Amendment
    No. 2 to Registration Statement on Form S-4

    Filed
    October 20, 2023

    File
    No. 333-271890

Ladies
and Gentlemen:

By
your letter dated October 31, 2023 (the “SEC Letter”), the staff of the Division of Corporation Finance of the Securities
and Exchange Commission (the “Staff”) provided comments on the Amendment No. 2 to the Registration Statement on Form
S-4, filed electronically via the EDGAR system on October 20, 2023 (as amended, the “Registration Statement”) by our
client, Aurora Technology Acquisition Corp. (the “Company”), in connection with the proposed transactions involving
the Company, ATAK Merger Sub Corp., a subsidiary of the Company (“ATAK Merger Sub”), and DIH Holding US, Inc. (“DIH”).
This letter sets forth our response with respect to the comments contained in the SEC Letter.

Concurrently
herewith, we are filing Amendment No. 4 to the Registration Statement (“Amendment No. 4”) electronically via the EDGAR
system. The changes made in Amendment No. 4 reflect the responses of the Company or DIH, as applicable, to the Staff’s comments
as set forth in the SEC Letter. We have enclosed a copy of Amendment No. 4 marked to show the changes made to the Registration Statement.
For your convenience, we have set forth below the Staff’s comments in bold italic typeface followed by the responses of the Company
or DIH thereto, as applicable, and references in the responses to page numbers are to the marked version of Amendment No. 4. Please note
that capitalized terms used but not otherwise defined in this letter have the meanings ascribed to such terms in Amendment No. 4.

The
Company has asked us to convey the following as its responses to the Staff.

Risk
Factors

Risks
Related to the Business Combination

ATAK’s
Articles were amended in July 2023 to remove the requirement that redemptions could

not
be made if it would result in ATAK...., page 63

    1.
    We
    note your response to prior comment 3 indicating that you can rely on the exemption provided by Rule 3a51-1(a)(2) if you lose your
    listing status on the Nasdaq Stock Market LLC. In this regard, you state in your risk factor that you believe you can be listed on
    the Nasdaq Global Market. However, in order to rely on Rule 3a51-1(a)(2), you must meet the initial listing standards and be approved
    for listing. Accordingly, there may be a period of time where there is no exemption available to you, and as a result, your securities
    could fall within the definition of penny stock. Please revise your risk factor to disclose that you may not be able to immediately
    rely on another exemption and therefore would become an issuer of penny stock.

Response:
The Staff’s comment is noted. The Company has revised the risk factor on page 63 accordingly.

Larraín
Rencoret ► Hamilton Harrison & Mathews ► Mardemootoo Balgobin ► HPRP ► Zain & Co. ► Delany Law
► Dinner Martin ► Maclay Murray & Spens ► Gallo Barrios Pickmann ► Muñoz ► Cardenas & Cardenas
► Lopez Velarde ► Rodyk ► Boekel ► OPF Partners

    United
                                            States Securities and Exchange Commission

    November
    7, 2023

    Page
    3

    dentons.com

Opinion
of ATAK’s Company’s Financial Advisor

Discounted
Cash Flow Analysis, page 102

    2.
    We
    note you added disclosure on page 102 in response to prior comment 4 and we reissue the comment in part. Please disclose to discuss
    in detail, the underlying assumptions and estimates you rely on to derive each year’s revenue growth rate and cash flow margin
    starting 2023. For example, identify the specific expectations of new product innovation, projected increase to a certain number
    of new customer accounts, geographic expansion in a particular market and other factors that support the percentage revenue growth
    year over year. Your discussion of these underlying assumptions should be sufficiently clear and detailed to provide an understanding
    of the objectives expected to be achieved that ultimately translate into the projected financial results. In addition, discuss the
    factors or contingencies that may affect these growth rates from ultimately materializing.

Response:
The Staff’s comment is noted. The Company has revised page 102 accordingly.

    3.
    We
    note your response to our prior comment 4 and re-issue it in part. We note that ATAK submitted an initial draft letter of intent
    to DIH reflecting a pre-transaction equity value of $220 million, and then on December 4, 2022, ATAK submitted a revised letter of
    intent to DIH indicating a proposed equity value for DIH of $250 million. You disclose that the projections for revenue growth and
    cash-flow margins between calendar years 2023 through 2025 were provided by the management team of DIH. Discuss why the estimates
    for revenue growth and cash flow margins between calendar years 2026 through 2032, determined collectively by the management team
    of DIH, ATAK and Newbridge, were formed and how such extended projections were used, such as by the board in determining its valuation
    of DIH. As part of this, discuss when each set of projections were formed and when such projections were shared with the ATAK Board.
    If the ATAK Board used the extended projections to 2032 in its valuation of DIH, disclose any risks the Board considered for such
    sustained future growth.

Response:
The estimates for revenue growth and cash flow margins for calendar years 2026 through 2032 were prepared only for the purposes of
the discounted cash analysis, and because Newbridge uses what it believes to be an industry standard of 10 years of financial data for
its discounted cash flow analysis. These estimates were created after the December 2022 letter of intent which included the increased
$250M equity value. The estimates were shown to the ATAK Board as part of the data inputs for the discounted cash flow analysis, as part
of Newbridge fairness opinion presentation, and delivered to the ATAK Board on February 24, 2023, in the context of other valuation methodologies,
including the public comparable analysis.

If
you have any questions, or if we may be of any assistance, please do not hesitate to contact Ilan Katz at (212) 632 5556 or ilan.katz@dentons.com,
or Grant Levine at (212) 768 5384 or grant.levine@dentons.com, respectively.

    Very
    truly yours,

    /s/
    Ilan Katz

    Ilan
    Katz

    Partner

    cc:
    Grant
    Levine

    Dentons
    US LLP

    cc:
    Zachary
    Wang, Chief Executive Officer and Chairman

    Aurora
    Technology Acquisition Corp.

    Cc:
    Mitchell
    S. Nussbaum, Esq.

    Joan
    S. Guilfoyle, Esq.

    Loeb
    & Loeb LLP

Larraín
Rencoret ► Hamilton Harrison & Mathews ► Mardemootoo Balgobin ► HPRP ► Zain & Co. ► Delany Law
► Dinner Martin ► Maclay Murray & Spens ► Gallo Barrios Pickmann ► Muñoz ► Cardenas & Cardenas
► Lopez Velarde ► Rodyk ► Boekel ► OPF Partners