Correspondence 0001493152-23-040101 from DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
Date: Nov. 9, 2023 · CIK: 0001883788 · Accession: 0001493152-23-040101
AI Filing Summary & Sentiment
File numbers found in text: 333-271890
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CORRESP
1
filename1.htm
Aurora
Technology Acquisition Corp.
4
Embarcadero Center
Suite
1449
San
Francisco, CA 94105
Telephone:
(650) 550-0458
November
9, 2023
Via
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Energy & Transportation
100
F Street, N.E.
Washington,
DC 20549-3010
Attn:
Anuja
A. Majmudar, Kevin Dougherty, Steve Lo and Shannon Buskirk
Re:
Aurora
Technology Acquisition Corp.
Registration
Statement on Form S-4
File
No. 333-271890
Acceleration
Request
Requested
Date: November 13, 2023
Requested
Time: 9:00 A.M. Eastern Time (or as soon thereafter as possible)
Ladies
and Gentlemen:
Aurora
Technology Acquisition Corp. (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby
requests that the above-referenced Registration Statement on Form S-4 be declared effective at the “Requested Date” and “Requested
Time” set forth above or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call
to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
Once
the Registration Statement has been declared effective, please orally confirm that event with Grant Levine, Esq. at (212) 768-5384
or Ilan Katz, Esq. at (212) 632-5556, each of Dentons US LLP, special counsel to the company.
Sincerely,
AURORA
TECHNOLOGY ACQUISITION CORP.
By:
/s/
Zachary Wang
Name:
Zachary
Wang
Title:
Chief
Executive Officer
cc:
Ilan
Katz, Esq.
Dentons
US LLP