United States securities and exchange commission logo

                          November 3, 2022

       Elisabet de los Pinos, Ph.D.
       Chief Executive Officer
       Aura Biosciences, Inc.
       80 Guest Street
       Boston, MA 02135

                                                        Re: Aura Biosciences,
Statement on Form S-3
                                                            Filed November 1,
                                                            File No. 333-268105

       Dear Elisabet de los Pinos:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Ada D.
Sarmento at 202-551-3798 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Danielle Lauzon, Esq.