United States securities and exchange commission logo
November 17, 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 October 25, 2023
File No. 001-38587
Dear Shan-Nen Bong:
We have reviewed your October 25, 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 October 12,
2023 letter.
Response letter dated October 25, 2023
Risks related to our business and industry, page 16
1. Please consider
including a risk factor indicating that: (1) the Company intends to conduct
its operations such
that it will not be an investment company under Section 3(a) of the
Investment Company Act
of 1940 (the Investment Company Act ); and (2) the
Company s ability to
operate in its current form would be significantly impacted if the
Company (and/or certain
of its subsidiaries) were deemed to be an investment company
under the Investment
Company Act.
Please contact Becky
Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if
Shan-Nen Bong
Aurora Mobile Limited
November 17, 2023
Page 2
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
November 17, 2023 Page 2 Office of Technology
FirstName LastName