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                                                            July 10, 2025

Rodrigo Barbosa
Chief Executive Officer
Aura Minerals Inc.
c/o Aura Technical Services Inc.
3390 Mary St, Suite 116
Coconut Grove, FL 33133

       Re: Aura Minerals Inc.
           Amendment No. 4 to Registration Statement on Form F-1
           Filed July 7, 2025
           File No. 333-287864
Dear Rodrigo Barbosa:

     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.

Amendment No. 4 to Registration Statement on Form F-1
Capitalization, page 67

1.     We note the As Further Adjusted columns give effect to the issuance of
1,218,822
       common shares on April 15, 2025 for an aggregate amount of $22.8
million. We also
       note disclosure in your footnotes on page F-14 and on page II-1 that
this issuance was
       for "partial repayment of certain indebtedness incurred in connection
with our
       acquisition of Bluestone." Based on this disclosure, please tell us your
consideration
       of reducing the Loans and debentures lines for the amount of repaid
debt.
 July 10, 2025
Page 2
Dilution, page 68

2.     Please tell us how you computed historical and pro forma as adjusted net
tangible
       book value and the associated per share amounts as of March 31, 2025.
Reconcile the
       amounts used in your calculation to the historical balance sheet as of
March 31, 2025.
       As part of your response, tell us how you adjusted for the partial debt
repayment from
       the issuance of shares on April 15, 2025.

        Please contact Jennifer O'Brien at 202-551-3721 or Shannon Buskirk at
202-551-
3717 if you have questions regarding comments on the financial statements and
related
matters. You may contact John Coleman at 202-551-3610 with questions regarding
engineering comments. Please contact Cheryl Brown at 202-551-3905 or Karina
Dorin at
202-551-3763 with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   Manuel Garciadiaz
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