United States securities and exchange commission logo

                              October 13, 2021

       Elisabet de los Pinos, Ph.D.
       Chief Executive Officer
       Aura Biosciences, Inc.
       85 Bolton Street
       Cambridge, MA 02140

                                                        Re: Aura Biosciences,
Statement on Form S-1
                                                            Filed October 8,
                                                            File No. 333-260156

       Dear Dr. de los Pinos:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Prospectus Summary
       Our Team and Investors, page 3

   1.                                                   We note your revisions
in response to prior comment 1 but your response and revised
                                                        disclosure do not
appear to address the concerns raised in our prior comment. As such,
                                                        we continue to believe
the identification of the pre-IPO investors is inappropriate in the
                                                        prospectus summary.
Please provide us with a more detailed response addressing the
                                                        concerns raised in our
prior comment or revise your disclosure as appropriate.
               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.
 Elisabet de los Pinos, Ph.D.
Aura Biosciences, Inc.
October 13, 2021
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Tracey Houser at 202-551-3736 or Jeanne Baker at
202-551-3691 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7967 or Tim Buchmiller at 202-551-3635 with
any other

FirstName LastNameElisabet de los Pinos, Ph.D.
                                                           Division of
Corporation Finance
Comapany NameAura Biosciences, Inc.
                                                           Office of Life
October 13, 2021 Page 2
cc:       Danielle Lauzon, Esq.
FirstName LastName