October 26, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Tim Buchmiller |
Dillon Hagius
| Re: | Aura Biosciences, Inc. |
Registration Statement on Form S-1 (File No. 333-260156)
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that as of the date hereof, approximately 1,700 copies of the Preliminary Prospectus dated October 25, 2021 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, October 28, 2021 or as soon thereafter as practicable.
[signature page follows]
Very truly yours, | ||
| COWEN AND COMPANY, LLC | ||
| SVB LEERINK LLC | ||
| EVERCORE GROUP L.L.C. | ||
As representatives of the Underwriters | ||
| COWEN AND COMPANY, LLC | ||
| By: | /s/ Bill Follis | |
Name: | Bill Follis | |
Title: | Managing Director | |
| SVB LEERINK LLC | ||
By: | /s/ Daniel B. Dubin | |
Name: | Daniel B. Dubin | |
| Title: | Vice Chairman, Global Co-Head of Healthcare Investment Banking | |
| EVERCORE GROUP L.L.C. | ||
By: | /s/ Maren Winnick | |
Name: | Maren Winnick | |
Title: | Senior Managing Director | |
