Office of General Counsel
388 Greenwich Street
New York, NY 10013




June 23, 2022

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

         Re: Registration Statement on Form S-4 (Registration No. 333-258423)

To whom it may concern:

         Reference is made to the above-referenced registration statement (the
  Registration
Statement   ) of Aurora Acquisition Corp. (the    Issuer   ) under the
Securities Act of 1933, as
amended (the    Securities Act   ) with respect to a proposed business
combination involving a
merger, consolidation, exchange of securities, acquisition of assets, or
similar transaction
involving a special purpose acquisition company and one or more target
companies (the
   Transaction   ). The Registration Statement has not yet been declared
effective as of the date of
this letter.

         This letter is to advise you that, effective as of the date of this
letter, our firm has resigned
from, or ceased or refused to act in, every capacity and relationship in which
we were described in
the Registration Statement as acting or agreeing to act (including, without
limitation, any capacity
or relationship (i) required to be described under Paragraph (5) of Schedule A
of the Securities
Act or (ii) for which consent is required under Section 7 of the Securities
Act) with respect to the
Transaction.

        Therefore, we hereby advise you and the Issuer, pursuant to Section
11(b)(1) of the
Securities Act, that none of our firm, any person who controls it (within the
meaning of either
Section 15 of the Securities Act or Section 20 of the Securities Exchange Act
of 1934, as
amended) or any of its affiliates (within the meaning of Rule 405 under the
Securities Act) will be
responsible for any part of the Registration Statement. This notice is not
intended to constitute an
acknowledgment or admission that we have been or are an underwriter (within the
meaning of
Section 2(a)(11) of the Securities Act or the rules and regulations promulgated
thereunder) with
respect to the Transaction.

                                                    Sincerely,

                                                    CITIGROUP GLOBAL MARKETS
INC.



                                                    By: _____________________
                                                    Ian Wesson
                                                    Managing Director
Financial Institutions Group


Enclosures

cc:      Aurora Acquisition Corp.