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.
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.
FirstName LastNameShan-Nen Bong Sincerely,
Comapany NameAurora Mobile Limited
Division of
Corporation Finance
December 21, 2023 Page 2 Office of
Technology
FirstName LastName