TEXT-EXTRACT 2 filename2.txt 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