NELSON MULLINS RILEY & SCARBOROUGH LLP ATTORNEYS AND COUNSELORS AT LAW | |
Andy Tucker andy.tucker@nelsonmullins.com |
101 Constitution Ave, NW, Suite 900 Washington, DC 20001 T: 202.689.2800 F: 202.689.2860 nelsonmullins.com |
March 31, 2022
VIA EDGAR AND OVERNIGHT DELIVERY
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Office of Real Estate & Construction
RE: | Aura FAT Projects Acquisition Corp |
Registration Statement on Form S-1
Filed March 18, 2022
File No. 333-263717
Ladies and Gentlemen:
On behalf of Aura FAT Projects Acquisition Corp, a Cayman Islands exempted company (the “Company”), we are transmitting this letter in response to comments received from the staff (the “Staff”) of the Securities and Exchange Commission by letter dated March 23, 2022 with respect to the Company’s Registration Statement (“Registration Statement”). This letter is being submitted together with the Registration Statement, which has been revised to address other changes. The bold and numbered paragraphs below correspond to the numbered paragraphs in the Staff’s letter and is followed by the Company’s response. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement.
California | Colorado | District of Columbia | Florida | Georgia | Maryland | Massachusetts | New York
North Carolina | South Carolina | Tennessee | West Virginia
March 31, 2022
Page 2
Form S-1
Signatures, page II-5
1. We note your response to comment 3. Please include the signatures of Tristan Lo and David Andrada in their capacities as directors.
Response: We have added the signatures of Tristan Lo and David Andrada in their capacities as directors to page II-5.
Very truly yours, | |
/s/ Andrew M. Tucker | |
Andrew M. Tucker |
Enclosures
cc: | (via e-mail) |
Aura Fat Projects Acquisition Corp
AT