Threads
All Filings
SEC Comment Letters
Company Responses
Letter Text
Aura Biosciences, Inc.
Response Received
1 company response(s)
High - file number match
SEC wrote to company
2026-08-17
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2026-08-17
Generating summary...
↓
Aura Biosciences, Inc.
Response Received
1 company response(s)
High - file number match
SEC wrote to company
2024-04-03
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2024-04-03
Generating summary...
↓
Company responded
2024-04-03
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2024-04-03
Generating summary...
Aura Biosciences, Inc.
Response Received
1 company response(s)
Medium - date proximity
SEC wrote to company
2022-11-03
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2022-11-03
Generating summary...
↓
Company responded
2022-11-03
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2022-11-03
Generating summary...
Aura Biosciences, Inc.
Response Received
3 company response(s)
Medium - date proximity
SEC wrote to company
2021-10-13
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2021-10-13
Generating summary...
↓
Company responded
2021-10-25
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2021-10-25
Generating summary...
↓
Company responded
2021-10-26
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2021-10-26
Generating summary...
↓
Company responded
2021-10-26
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2021-10-26
Generating summary...
Aura Biosciences, Inc.
Response Received
1 company response(s)
Medium - date proximity
SEC wrote to company
2021-09-27
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2021-09-27
Generating summary...
↓
Company responded
2021-10-08
Aura Biosciences, Inc.
Filing - Correspondence from Aura Biosciences, Inc.
CORRESP · 2021-10-08
Generating summary...
Aura Biosciences, Inc.
Awaiting Response
0 company response(s)
Medium
SEC wrote to company
2021-09-10
Aura Biosciences, Inc.
Filing - SEC Comment Letter to Aura Biosciences, Inc.
UPLOAD · 2021-09-10
Generating summary...
Summary
| Date | Type | Company | Location | File No | Link |
|---|---|---|---|---|---|
| 2026-08-18 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2026-08-17 | SEC Comment Letter | Aura Biosciences, Inc. | DE | 333-298228 | Read Filing View |
| 2024-04-03 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2024-04-03 | SEC Comment Letter | Aura Biosciences, Inc. | DE | 333-278253 | Read Filing View |
| 2022-11-03 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2022-11-03 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-26 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-26 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-25 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-13 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-08 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-09-27 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-09-10 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| Date | Type | Company | Location | File No | Link |
|---|---|---|---|---|---|
| 2026-08-17 | SEC Comment Letter | Aura Biosciences, Inc. | DE | 333-298228 | Read Filing View |
| 2024-04-03 | SEC Comment Letter | Aura Biosciences, Inc. | DE | 333-278253 | Read Filing View |
| 2022-11-03 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-13 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-09-27 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-09-10 | SEC Comment Letter | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| Date | Type | Company | Location | File No | Link |
|---|---|---|---|---|---|
| 2026-08-18 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2024-04-03 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2022-11-03 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-26 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-26 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-25 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
| 2021-10-08 | Company Response | Aura Biosciences, Inc. | DE | N/A | Read Filing View |
2026-08-18 - CORRESP - Aura Biosciences, Inc.
CORRESP 1 filename1.htm CORRESP AURA BIOSCIENCES, INC. 80 Guest Street Boston, MA 02135 August 18, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Office of Life Sciences Re: Aura Biosciences, Inc. Registration Statement on Form S-3 Filed August 11, 2026 File No. 333-298228 Requested Date: August 20, 2026 Requested Time: 4 p.m. Eastern Time Ladies and Gentlemen: Aura Biosciences, Inc. (the “ Registrant ”) hereby requests that the Securities and Exchange Commission (the “ Commission ”) take appropriate action to make the above-captioned Registration Statement on Form S - 3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Ryan Mitteness or Chelsea Anderson, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Mitteness at (206) 389-4533 or, in his absence, to Ms. Anderson at (206) 389-4516. * * * Sincerely, AURA BIOSCIENCES, INC. By: /s/ Anthony Gibney Anthony Gibney Chief Financial Officer cc: Natalie Holles, Chief Executive Officer Aura Biosciences, Inc. Effie Toshav, Esq. Ryan Mitteness, Esq. Chelsea Anderson, Esq. Fenwick & West LLP [Signature Page to Company Acceleration Request Letter]
2026-08-17 - UPLOAD - Aura Biosciences, Inc. File: 333-298228
<SEC-DOCUMENT>0000000000-26-008094.txt : 20261016
<SEC-HEADER>0000000000-26-008094.hdr.sgml : 20261016
<ACCEPTANCE-DATETIME>20260817133011
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER: 0000000000-26-008094
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20260817
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Aura Biosciences, Inc.
CENTRAL INDEX KEY: 0001501796
STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
ORGANIZATION NAME: 03 Life Sciences
EIN: 320271970
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
SEC FILE NUMBER: 333-298228
BUSINESS ADDRESS:
STREET 1: 80 GUEST STREET
CITY: BOSTON
STATE: MA
ZIP: 02135
BUSINESS PHONE: (617)500-8864
MAIL ADDRESS:
STREET 1: 80 GUEST STREET
CITY: BOSTON
STATE: MA
ZIP: 02135
PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-26-344699
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
begin 644 filename1
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MT.4S\#-9*//I0 . @LV5TB0+Z:*Z;-^SZY7H,P@FET9>T6>%3F;2)/3B&$3
MW>OFKN!-&/.NT>#_34%O@0W- K%[+B?2JD,."GT2.966.C];8YN%DCZ]QT_\
MCF6MR*&H/U1.9S&,.F:">:X[8&V'Q #/$D.O/85M[>2'*[XY]I70(\.REAM#
M'GE<-V&<,CD"VH8MSS&F>&/3^7&&6L-GU4MT##Z9.+%B&SXV0FJT1O ,RV<I
M0?H.)74XM35B/ K@QK:/Y(("UZ6MKW.*(I&34M<ST$4?/5^6$"(9KKWC127[
M_C&YO1^2./Q0P<W)HD0<9,T%8R-G#9\HSQV>)H%AG S W\(@J.J$+K7B_B0G
MUB,T9DZB2E:XI;J:#9_:L=&GJ\[#2JBY=D#"Z\KW10J%011[5!@K_JKP%7;6
MMF[PIG!#N#S&@I)S6_JR7P)/PB(D,*,<N%6"%$UD#?D5531GS6O1)0M51,AJ
M60,<Y8V3H$:_]SP6W1(EE+,.EPS;1__!%Y4-?9[2^Y8_3$"+S'=[D/NL7B?%
M I_-0LQ<+I1:\2?8N=O6H8S+R-@5RA%*$FL6Q>[6\=UG=I.R[BO(Z+*I[:K1
M6ND1'FH%&P_H+J:/\IY,DG%;1X".@W3&AR07HL'X#TBN!M IHW1?FXHCFC3T
MH2WG4B4?=>XM6I>YN1AY +]+XW%I1-F#9A44*^2G$X"[W3W?U'R^WXVUM8P*
MBK%Y*G1)FN]'$C&:,.E&2*Y"4D0KP*O7*<D#*IK9:6REN1-*:Y8?60G.)$'2
MUN7LP3IIV?3%;K?AWX>S]VB"T S+V6[WG 7CXF)3O95*@N1LDYN)YAA.)BJH
MU]N(0 @6D/D#H%)(M@IE;F1S=')E86T*96YD;V)J"C0@,"!O8FH*/#PO0V]N
M=&5N=',@-2 P(%(O365D:6%";WA;," P(#8Q,B W.3)=+U!A<F5N=" R(# @
M4B]297-O=7)C97,\/"]&;VYT/#PO1C$@-B P(%(O1C(@-R P(%(^/B]83V)J
M96-T/#PO26TQ(#@@,"!2/CX^/B]4<FEM0F]X6S @," V,3(@-SDR72]4>7!E
M+U!A9V4^/@IE;F1O8FH*,2 P(&]B:@H\/"]086=E<R R(# @4B]4>7!E+T-A
M=&%L;V<^/@IE;F1O8FH*,R P(&]B:@H\/"]!=71H;W(H:&]W97-T>2DO0W)E
M871I;VY$871E*$0Z,C R-C X,3<Q,S P,C8M,#0G,# G*2]#<F5A=&]R*&AO
M=V5S='DI+TUO9$1A=&4H1#HR,#(V,#@Q-S$S,# R-BTP-"<P,"<I+U!R;V1U
M8V5R*&E497ATKB!#;W)E(#<N,BXT(%PH04=03"!V97)S:6]N7"DL('!D9DA4
M34P@-"XP+C0@7"A!1U!,('9E<G-I;VY<*2"I,C P,"TR,#(R(&E497AT($=R
M;W5P($Y6*2]4:71L92A!=7)A($)I;W-C:65N8V5S+"!);F,N(%,M,R!,971T
M97(I/CX*96YD;V)J"CD@,"!O8FH*/#PO07-C96YT(#8Y,R]#2413970@,3$@
M,"!2+T-A<$AE:6=H=" V-C(O1&5S8V5N=" M,C$U+T9L86=S(#,R+T9O;G1"
M0F]X6RTU-C@@+3,P-B R,#0U(#$P,SE=+T9O;G1&:6QE,B Q," P(%(O1F]N
M=$YA;64O1UE64EE%*U1I;65S3F5W4F]M86Y04TU4+TET86QI8T%N9VQE(# O
M4W1E;58@.# O4W1Y;&4\/"]086YO<V4\,#$P-3 R,#(P-C S,#4P-# U,#(P
M,S T/CX^+U1Y<&4O1F]N=$1E<V-R:7!T;W(^/@IE;F1O8FH*,3 @,"!O8FH*
M/#PO1FEL=&5R+T9L871E1&5C;V1E+TQE;F=T:" T-#4Y-R],96YG=&@Q(#DT
M.#@T/CYS=')E86T*>)SLO'E\&]6Y-W[.F=$L6D?[,EI&DB7+EFW)ENQ8CA-/
M]IT$LMDA;IR%)!!#;!," =(8""1Q@*24M4 (!<J67A1G4P*%P(6V;"5M*0UT
M(>T--"QNT]Z40HFMWW-&=A)Z?_?]O/^^GT\UGCG+G)DY<Y[G^3[+.6.$$4(&
MU(L8E%Z^?IT26$%^#34O("1M7MFUZLHKV^2Y"%E5A/1MJSHWK-RY5*E'2'X(
MH2UWKKYLZ8I_GJD:0.BQ*KBF8354V&?Y[H+R"BB7K;YRW75ET2=[H;P5H6F?
M=JY=OE1\\B__@=# .BB?OG+I=5W>"?9VA$?1]DI7SV5=^^KN^@Z4-R-D^>[R
M*Y=VS1MOF8?P% ]"R<K9<U-U[J[6]0CW3(3V';H[$=+-1"'8_<S=2$:H^ ?8
M3\)^:FAZ\:QN#8H.75$\P=BA]0^'=X1BZ%[T""I#IW$M>@4=1=/1#] X- ?=
MC::@=]!SR(PVX#<1BZ)H(GH*Q7 ($309N;$./8#>1XM1#_H(G4 )- /]'MO@
M/I-0%W*A7/$3.,Y 6XN'H94>34#_@8[@3CP7I2 _E53A)#QY1_$H<J-$\>WB
M<2@]C#["9<6]:"KD/D965(XVH>\@&[H"O5$\2T<0+4-/XAOQ)RB,.M!V-LOV
M%=>@T>@ ^A6> ;E9:(/NN'@ =<)5CV$W/EK\L/@G]"*+T65PIYO15NAQ/SI*
M:I@)NMU(07$T!EV$EL+9&]#[V(YK&;587AQ?? !JGT1_(TGR8X:'?B31-+0$
MW8$>A=%X#YU$?\<&7(\?QL_"]G/\9]UQZ-L,= VZ'OCF81B])]$>=!C7XEKB
M)FX8+3>J0//AW [T!#Q_'SJ&9^ V?!2_S#RA2P^U%!U%9_%/Q2*J1*W0PT?0
MR_",,S@-;> )3(19QP;9=;JZP9O@#5>@A] Q]'/HQ^]AW/^.OL25L/V!?)ML
M*BXL/E7\"/HBH!!J1!>C16@M6H^N1=\'JKZ"7D5_Q5\3$5J^P[ZFNUYWNG@7
MC&T<C8>^SX;6<^'>VX%*_:@ VWOPEE:LP%LTXHOP)7@5WH'OQ07\/GZ?<"1,
MNLFG3)YYD_DMVZ#3%9O@3BX4A.=&T4*T&BCP;1CMN^!]GT*OH=>Q$\=Q-;S1
M>W#]%V0TF0C;8^0=\GOF5F8'>U9WV]")H<^&OB[V(1ZX; J,PS7H&1B%OV 7
M]*$"7X&OQO\%/=])]C-F1F*B3#TSCIG'M#%;F;N9GS(_8WO89]D/=--T2W7/
M\DN'KAKZ>7%&$:0&8<1!O\I1%<JB4< _*X&;UD#_NF#K03>BFU ?NA/XY2ZT
M&ST+[_T2>AW]"OT.?0X40#@,?;X<GGXE<-VM^$[8'L![\,OX-?PZ_@/^@FXD
M EN"-) 6,H%,)JO(K;#=38Z1]\@IQL\L9S8QO;#M8@XR[[.(9=FBK@ZVJ;KM
MNB>Y-_D$/Y5?)KQU=F"P<K!M\/=#:,@W=.G0O4,O#_VIN*"X ?H?0]6H!GJZ
M!7KY /#@$[ ] YQX$/T8O85^K?7U;YA@'7"\!T>!&ZJ :BUX"IX&VRQ\,6SS
M85N(%\&V%"_#JV';A'OQS?@6O!G?@>_1MOOAW9[ 3^.#L!W"1V#[%?X0?XP_
MQ7\CP,2$ 6Z.D7*2(CEXTPED"IE-+H%M%5D+6Q?I(>N!0D^2?>0P>8^Q,S&F
MFEG*=#,/,/_!O,*\RWS%$K:*3;'-[ )V%7L+^P[[<_8X^[4NI)ND6ZW;I7N%
MD[DL-Y^[@KN?>XX[Q9WE.7X.OXR_D7^7+PHQ0*N?P'L?0!?^4MP[^&J=@[V.
M? ARX6&Z=%OP?!@QCLQC.ID[F5_H5N+3C((_P'W,Y<R:XF/,9/(ELQ8O("_A
M"!/2-3$KT>VHB)\E?R!GR)]8)YY'/L$)]COX$%G+3" <?8CNEZR3O45W"B'0
M!4UD(SY*7F-N86XI_@@UZ7;A#W6[R,^1PIX@=O0A2/46<A]<]#-R.=F.6MFL
M[FMT.8S[T[KK8+S'DJVXDGF7W84^8J+DO_%I?"^@QMMX.EM&OD5R^%E W$$<
M1 .X&W7A>Y"*G\>_PP6$\5/,DW@F,0*U\L2$1X&:>IL)XW<9/6JC?<1QXL1S
MR&DRGWF!.\;48PPH\0MT/69P&GAGY#>$K@()N)N4 Z9- C3Y):Y#'G0?X/V9
MH1<H8NN.Z[8#GSW*5*%+4!JUDS=1$\C&1["UHMM0'3H"/+@5I<G]Z,9B+UX!
MN#\+\).@ KX"I; !T-(-?=L$^L)%(H"%2^"I7P+^OP&H/P/_&5V+%9"LHRC!
MTC.WLY, F3H ?[?#M@*U0^DA=!=W0/=+-!N[$6*5H5W Y;]%WP*=\U_P?!]J
MAOXM0H^R5=!K!9"Y&ZYX:&@J4F&[#;V)"=H(?1X+<CZ'G0K(>V_Q"GC#RT%'
MS02=^#JZO'@?F@"TNZ1X2W$[6E)\M+@8K4)SBT\!_JXO]J,&M$771A;HDFP6
M,/9U_"KHH]_@[8#;4]$'@$<Q[$&?P@9Z&XW5/8_ZV%\#=K84;R_^"CEA/"(P
M0LM BYY$5Z(_P[A-98ZBS-!%9&]Q,M,%&NI#=''QR6((Z]'J8B<@[POH"5X'
MV-.+@KHG@'>WLRM)&OI;@5PX!;6+=8\POV;^RG:A?__^_?OW[]^_?__^_?OW
M[_^]GPLV-]A;'K!B9/!A*\#BJ 3/A-KW*;!MLF![C +/+0?VRVBP<\: %3,>
M[)[)8$W,!#MK-FQS89L//E8;>-Z+P5YJ!\MH"?BP*\ *6P6>U^6PK0$K;RW8
M1>LU[^]:L(>^#199+_@Z-X.%M 6V/O!F[P2__UZPC.X#^VDW^(B/@;6V!ZR<
M?>!9%-!A]"+X0B]K?N-KX&G\!"RX-]";8(N]A7X&_N<OT"_!]_@ _09LL]^C
M#\&Z.@'VV<?JPEO77=W3W;7VJBL[UUQQ^>I5*R];UCY_WNR+U):Q8YI'-^4:
M1S749S-UM>E43755LK(B41Z/E44C8244#/AEG]?C=CGL-JMD,9N,!KTH\)R.
M90A&59.BDSN4?+PCS\:C4Z=6TW)T*50LO:"B(Z] U>1OMLDK'5HSY9LM56BY
M\E]:JJ66ZKF66%*:47-UE3(IJN3?GAA5"GC1Q:V0OV-BM$W)#VCY65I^IY8W
M03X<A@N429[5$Y4\[E FY2>O7]TWJ6,BW&ZO03\A.N$R?745VJLW0-8 N;P[
MVK47N\=B+4/<DYKV$B28H%-Y7W3BI+PW.I'V(,_$)BU=D9]S<>NDB7(XW%9=
ME<<3ED>7Y5%T?-Z2U)J@"=IC\MR$/*\]1KF<O@W:KNRM.MIW>T%"RSJ2QA71
M%4L7M^:9I6WT&=8D/'=BWGW]2<_Y(MS<-J%URX5G9:9ODN=RA1;[^K8H^=T7
MMUYX-DR/;6UPCSR)3>[HFPP/OAV&<,9<!9Y%;FUKS>-;X8$*?0_Z3J6WNRPZ
MB=9T7*'DQ>CXZ.J^*SJ ,+Z^/+ID0[C?YU,/%T\@WR2E;UYK-)QOD:-M2R?Z
M]SI0WR4;]GE5Q?O-,]55>R5K:5CWFBW#&:/IPLQEY\YI.:TYS<VXY-RX8MJC
MZ#1@A[RR7(&>M$;AG1KIX;)&U+>\$9K!KPW#5?D50(_+\^*$CCZI">HE>GU>
M%Y.B2M_?$= _.O#Y-VN6#M=P,>GOB&8IEYQC-#@_DL\GD_G*2LH@_ 2@*/1Q
MK%:NKZY:7R#Y:)>D0 +#A^; V"YM:TK!X(?#E+S;"RI:!H5\[\6MI;*"ELG]
M2$TEV_*D@YXY.G+&.9^>Z1TY<^[RCBCP\7Y$ Z+.O! _]V>17/9)JYORV/5_
M.'U9Z?R,N=$9%R]J52;U=0R/[8QYWRB5SC>>.S><PZ43,.!Y-@8C-2T*K'?)
MHE9: 7^ZV.3HI,L[IH*H01_S]@FMC$S:2CDB,]JM@'\7G[LS+;0:Z;W8&*?Q
M_XH"+P #:S58F9R7.J:6CFWZ</C_\J)"\32]2DO.7S;\3OFFY#?+H[]1_D;W
MC'T,=)B-DQGS%O7UZ;]Q;C* 55_?Y*@RN:^C;VFAV+LLJDC1OL-,*]/:US6I
M8X3\A>*1[7)^\NUM\!*K<5-U592>Z>M;L1<QL7FM>57>B[7,J G;V_*SDVW1
M_+)D-!QMO0P>LK<)&</S.B9 CJ#Q>Z-XZ\5[5;QU[J+6PQ)"RM9YK?T$DPD=
MX]OVEL&YUL,*0JI62V@MK:0%A1; S0=9ZB>"UEX^K"+4JYUEM0JMO+R D58G
MC-1AM+Q 2G52Z4%Q[4$J(G"&+9U11UJS4">4ZGI+K1/#K04X(]$S1Q!H#:2=
M+/WV0F%>JZH?I3:IH]6QI(7 B-"J?J@Y FU'8[1O+&[!\EZXYR5:=0'W[AVM
MRH>U.UTRW+(76M*ZWG-UT'/:[((;P?-*+S[__!O,7]2Z;RR"^VM':#&>_BA>
M0B<NE 0-7J@4:%BZ'!382DBI"'=$0:JCT_>2BY):BK6T;WITT@IH07?0$/70
MJ["RHHVVBE+NH!3^7QOA"QI1W--NWB>-'BGAX1(4X*\OO^J;Q=7GBI/I#@HU
M5E,2$.!GC3?#^2OD?&=;\ER3I?G>94H?,'$3Y>0F[>(I=.\ P9Z2[UV^E,HX
M"/WR*%1,APJE=9D<;H,;4KW21]7\\J5P&1L_]Z3\5<EOW!*8'\^#1Y,8?9U\
M[QREHTWI &'!%[>"H"IY':3*2M#UT:540.:4WF<.8!4D2_OFPK4("-$FYWE
MK)5++XM2\<Y3PI9&OX1-T_-H;FL>R7U]T;X\AB[&)D-CN'T\S\6GT03^NI+1
MI9=1,V0EM4(N*VE(Z*XV.O1N\J1HN V:D)@VEC!PP%'+Z&%Y'S5RVCN2,!+6
M/EN?DNL#SFX'H63CRQ=T@ KDC)9T4B]5(82#,(T6FJ#&Y4:BC':$*[7_N+Y
M*Y-[V_G8^1KM;VVRU%C0[JKIO/R<D2:\]@>9[F2>N!OA)'UY3/&XA,YT\'2Q
M:3"\*G"53*]6\F3>,%*6KI]&+Y5'"%:Z#&HTT=34*6!/#&^=<Z'(+\[;9UQR
MJ0P#6TWM9X+]".G\.H08Q*/._*W)UKT$/T]>1!SBR4O]2,<6R(O[&:3G:>8
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M]GV)A(0*Y.2^8VF<+C#9 XQ.<F%7 3]R(* F4]E 4_8)YDJ$L_CU<B!1/)?
MJF$.4(SLU"@&=-^7-V)C >^$^NK>:K*S>G<UJ8;Z TOX33 !?*1JE>S>'?V
M:)9D40&//:3:7[(3NS=#H>W4.7)JM!QH[SY##R=!-P+()0=Z6@;:!V"<2VC7
M4),*QO46EHN$H^&R<"S,<KJ8.1[7 XREV.IE.&B!7-A0O@SKQ1HNO0R'3 &*
M:U)S"=B2E3?!3Y/5'M2=3,K[1"91 ?)ZH!,&@DD7!/O^3AB"0('_>W^G9#I'
M9]BI(#=H> >T=6D$#@_K/#<(-T6^>@WWXM$HE7/*#?SJIKV;'ULX_LC&WJZ[
MAC[;MCP5]OJLU[ECE2OOB_I"R7LO4F8_,O6FC@=7L].WW7/%[$5W[ZH]>$/^
MIJ<FE@>J!%T+9]C5.7M&8R Q+JC_UN;9JS;] /0+N#[,8> '/4@*H^%!PF7"
M%C3)I%H8U8(KC=C)@S+ C*CC,<F!!K-+&<T012ZU=MO.#@>4%@6)XS"BAD
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M:K0C2J(@?E\=E,CN, [3FZBBHDJ[)2)Y(T?P/?@3;71/MH,RDMKI2&J"<Q(
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MDJ"#D& H\ 1"I8$KX .J49 LC-/E$@11\!?P/U71 M>0)\RJM4#2^V8'<;!
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MRWM>'KKF-YL6G,)U0S\[O>CJV*CPU4SG)J4JUC?TXB^'/GKQW65^/!F[L1
2024-04-03 - CORRESP - Aura Biosciences, Inc.
CORRESP 1 filename1.htm Acceleration Request VIA EDGAR April 3, 2024 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Jessica Dickerson Re: Aura Biosciences, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-278253 Dear Jessica Dickerson, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aura Biosciences, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 5, 2024, at 4:05 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Stephanie Richards at (617) 570 1927. If you have any questions regarding this request, please contact Danielle Lauzon of Goodwin Procter LLP at (617) 570 1955 or Stephanie Richards at (617) 570 1927. Sincerely, AURA BIOSCIENCES, INC. /s/ Elisabet de los Pinos Elisabet de los Pinos, Ph.D. President and Chief Executive Officer cc: Elisabet de los Pinos, Ph.D., Aura Biosciences, Inc. Danielle Lauzon, Esq., Goodwin Procter LLP Stephanie Richards, Esq., Goodwin Procter LLP
2024-04-03 - UPLOAD - Aura Biosciences, Inc. File: 333-278253
United States securities and exchange commission logo
April 3, 2024
Elisabet de los Pinos, Ph.D.
Chief Executive Officer
Aura Biosciences, Inc.
80 Guest Street
Boston, MA 02135
Re:Aura Biosciences, Inc.
Registration Statement on Form S-3
Filed March 27, 2024
File No. 333-278253
Dear Elisabet de los Pinos:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Danielle Lauzon, Esq.
Keep this ticker handy
Private to this browserSave AURA to a local list so you can return to this research path without creating an account.
Save this research path
Create a free accountSave this ticker search and return to the same filing timeline in one click. You can also create alerts for new SEC correspondence after signing up.