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                               December 18, 2023

       Kevin Ryan
       Chief Financial Officer
       Better Home & Finance Holding Company
       175 Greenwich Street, 57th Floor
       New York, NY 10007

                                                        Re: Better Home &
Finance Holding Company
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 13,
2023
                                                            File No. 333-274947

       Dear Kevin Ryan:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our November 7, 2023
letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       113

   1.                                                   We note your disclosure
in the first risk factor on page 67 that if your stock ceases to be
                                                        listed on the Nasdaq,
such delisting would constitute a fundamental change under the
                                                        indenture for the
convertible notes that would require you to redeem the Convertible
                                                        Notes prior to
maturity. If material to your operations, please briefly discuss the effects
                                                        the redemption of the
convertible notes prior to maturity may have on your results of
                                                        operations and
liquidity.
   2.                                                   We note that the
projected net income for 2023 was $1,047.9 million and projected
                                                        Adjusted EBITDA was
$1,860.3 million, as set forth in the unaudited prospective
                                                        financial information
management prepared and provided to the Board, the company   s
                                                        financial advisors and
Aurora Acquisition Corp. in connection with the evaluation of the
 Kevin Ryan
Better Home & Finance Holding Company
December 18, 2023
Page 2
      Business Combination. We also note that your actual net loss for the Nine
Months Ended
      September 30, 2023 was ($475,441) thousand, while your Adjusted EBITDA
was
      ($137,202) thousand. It appears that you will miss your 2023 revenue
projections. Please
      update your disclosure in Liquidity and Capital Resources, and elsewhere,
to provide
      updated information about the company   s financial position and further
risks to the
      business operations and liquidity in light of these circumstances.
       Please contact Madeleine Joy Mateo at 202-551-3465 or Tonya Aldave at
202-551-3601
with any other questions.



                                                          Sincerely,
FirstName LastNameKevin Ryan
                                                  Division of Corporation
Finance
Comapany NameBetter Home & Finance Holding Company
                                                  Office of Finance
December 18, 2023 Page 2
cc:       Jared M. Fishman, Esq.
FirstName LastName