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                             November 8, 2021

       Arnaud Massenet
       Chief Executive Officer
       Aurora Acquisition Corp.
       20 North Audley Street
       London W1K 6LX, United Kingdom

                                                        Re: Aurora Acquisition
Corp.
                                                            Amendment No. 2 to
                                                            Registration
Statement on Form S-4
                                                            Filed October 29,
2021
                                                            File No. 333-258423

       Dear Mr. Massenet:

             We have reviewed your amended 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
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
October 18, 2021 letter.

       Amended Form S-4 filed October 29, 2021

       Questions and Answers for Shareholders of Aurora, page 10

   1.                                                   Provide a separate
Question and Answer addressing the fact that Better's
                                                        financial projections
that Aurora considered when evaluating and recommending the
                                                        business combination
will not be realized. Include a cross reference to the risk factor
                                                        "Since the date of
preparation, the assumptions underlying the Better projected financial
                                                        information considered
by Aurora have changed considerably."
 Arnaud Massenet
FirstName LastNameArnaud  Massenet
Aurora Acquisition Corp.
Comapany 8,
November  NameAurora
             2021      Acquisition Corp.
November
Page 2    8, 2021 Page 2
FirstName LastName
Risk Factors
If we do not obtain and maintain the appropriate state licenses, page 123

2.       We note your response to our prior comment 3. Please disclose the
specific violations of
         state disclosure, advertising, and licensable activity rules, and
certain federal disclosure
         rules that the charges against you allege. Disclose whether these
matters could impact any
         approval you need from regulators in the State of Washington for the
Business
         Combination and the Transactions, as discussed in the risk factor on
page 121, and update
         that discussion accordingly. In addition, provide disclosure in
Better's Legal Proceedings
         on page 315, including a description of the factual basis alleged to
underlie the
         proceedings and the relief sought.
       You may contact Rolf Sundwall at 202-551-3105 or Michelle Miller at
202-551-3368 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Julia Griffith at 202-551-3267 or John Dana Brown at 202-551-3859 with
any other
questions.




                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Finance