<SEC-DOCUMENT>0001193125-23-262222.txt : 20240207
<SEC-HEADER>0001193125-23-262222.hdr.sgml : 20240207
<ACCEPTANCE-DATETIME>20231025061349
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-262222
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aurora Mobile Ltd
		CENTRAL INDEX KEY:			0001737339
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3/F, BLDG 7, ZHIHENG INDUSTRIAL PARK,
		STREET 2:		NO. 15, GUANKOU ROAD 2, NANTOU STREET
		CITY:			SHENZHEN
		STATE:			F4
		ZIP:			518052
		BUSINESS PHONE:		8675583881462

	MAIL ADDRESS:	
		STREET 1:		3/F, BLDG 7, ZHIHENG INDUSTRIAL PARK,
		STREET 2:		NO. 15, GUANKOU ROAD 2, NANTOU STREET
		CITY:			SHENZHEN
		STATE:			F4
		ZIP:			518052
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>AURORA MOBILE LIMITED </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">14/F, China Certification and Inspection Building </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">No.&nbsp;6, Keji South 12th Road,&nbsp;Nanshan District </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Shenzhen, Guangdong&nbsp;518057 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">People&#146;s Republic of China </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;25,
2023 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Becky Chow </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Stephen Krikorian </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>RE:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Aurora Mobile Limited (the &#147;Company&#148;) </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Annual Report on Form <FONT STYLE="white-space:nowrap">20-F</FONT> for the Fiscal Year Ended December&nbsp;31, 2022 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Filed on April&nbsp;18, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Response Letter Dated July&nbsp;21, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><U>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-38587</FONT></U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Chow and Mr.&nbsp;Krikorian: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This
letter sets forth the Company&#146;s response to the comments contained in the letter dated October&nbsp;12, 2023 from the staff (the &#147;<B>Staff</B>&#148;) of the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) regarding
the Company&#146;s response letter dated July&nbsp;21, 2023 (the &#147;<B>July Response Letter</B>&#148;) and September&nbsp;20, 2023 (the &#147;<B>September Response Letter</B>&#148;). The Staff&#146;s comments are repeated below in bold and
followed by the Company&#146;s responses thereto. All capitalized terms used but not defined in this letter shall have the meaning ascribed to such terms in the 2022 Form <FONT STYLE="white-space:nowrap">20-F.</FONT> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Response Letter Dated September&nbsp;20, 2023 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Item&#8201;3. Key Information, page 3 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>In response to prior comment 2, you stated &#147;As of June&nbsp;30, 2023, the Company and its subsidiaries
and VIE had 429 employees, none of whom are actively engaged in managing the Company&#146;s and its subsidiaries&#146; and VIE&#146;s investments on a full-time basis.&#148; Please clarify whether the Company, its subsidiaries or the VIE have any
employees, and the number of employees, who manage the Company&#146;s and its subsidiaries&#146; and VIE&#146;s investments on a part-time basis. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully submits to the Staff that three employees from the Company&#146;s finance department are asked, from time to time, to
assist with various tasks as needed on an <FONT STYLE="white-space:nowrap">ad-hoc</FONT> basis, including cash management, and that this activity accounts for less than 15% of such employees&#146; time. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 25, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>In response to prior comment 3, we note that you provided a table for the Company, listing &#147;Value of
subsidiary&#148; at 127, 422, 195 USD. We also note that the organization chart you provided in the response letter from July&nbsp;21, 2023 listed two subsidiaries: 1) Meta Reality Limited and 2) UA Mobile Limited. Please clarify whether the
&#147;value of subsidiary&#148; notation includes both such entities. If not, please update the table to reflect the value of both of the Company&#146;s subsidiaries. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully submits to the Staff that the &#147;value of subsidiary&#148; notation includes only UA Mobile Limited. Meta Reality
Limited is carried at $0 value. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>In response to prior comment 3, pertaining to the table you provide for JPush Information Consultation
(Shenzhen) Co., Ltd. (&#147;JPush&#148;) we have the following comments: </B></P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>Please explain how the VIE is reflected on the JPush table.</B> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company respectfully submits to the Staff that JPush does not own equity in the VIE, and the VIE and JPush have only the VIE Contractual
Arrangements (as defined in the July Response Letter) described in response to Comment #2 in the July Response Letter. Therefore, JPush does not account for any equity value attributable to the VIE on its balance sheet. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">However, the inter-Company group loan reflected on the JPush balance sheet in the amount of RMB267,889,420 (see the September Response Letter)
is a loan JPush has made to the VIE. The stated value includes the principal amount of the loan and interest receivable. Although JPush has been treating this loan as an investment security for purposes of its responses to the Staff&#146;s comments,
this loan is not an investment security. As reflected in the Company&#146;s analysis in response to Comment #2 in the July Response Letter, the VIE Contractual Arrangements are the functional equivalent of voting securities of the VIE and the VIE is
the functional equivalent of a wholly-owned subsidiary of JPush for purposes of the Investment Company Act (as defined in the July Response Letter). Therefore, the loan JPush made to the VIE is not an investment security under Section&nbsp;3(a)(2)
of the Investment Company Act because it is a security issued by a majority-owned subsidiary of the owner that is not itself an investment company, as reflected in the September Response Letter. The Company has only reflected this asset as an
investment security in its responses to the Staff&#146;s comments in an effort to demonstrate that JPush does not fail the 40% Test (as defined in the July Response Letter) under even the most ultraconservative assumptions. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 25, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 3
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>The table refers to &#147;trade receivables,&#148; &#147;prepayments,&#148; &#147;other receivables,&#148; and
a <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">&#147;right-of-use</FONT></FONT> asset.&#148; As requested previously, please provide a detailed factual description of each of these items and the legal basis for your apparent
position that such items are not investment securities.</B> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Trade receivables represent the amounts that JPush has
invoiced to the VIE for technical services and backend support services that it has delivered but for which it has not yet received payment. The VIE is engaged in selling activities in mainland China on behalf of the Company, while the
Company&#146;s research and development activities are jointly performed by JPush and the VIE. The trade receivables are current balances due for delivered services arising from ordinary course business operating activities, are not represented by
any note or other evidence of indebtedness, and are therefore not &#147;securities&#148; as defined in Section&nbsp;2(a)(36) of the Investment Company Act, and therefore cannot be &#147;investment securities&#148; as defined in Section&nbsp;3(a)(2)
of the Investment Company Act.<SUP STYLE="font-size:75%; vertical-align:top">1</SUP> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Prepayments represent primarily prepaid audit fees,
prepaid service fees and other prepayments. These prepayments are ordinary course payments made to ensure the availability of essential resources or services required for the Company&#146;s ongoing operations, are not represented by any note or
other evidence of indebtedness, and are therefore not &#147;securities&#148; as defined in Section&nbsp;2(a)(36) of the Investment Company Act, and therefore cannot be &#147;investment securities&#148; as defined in Section&nbsp;3(a)(2) of the
Investment Company Act.<SUP STYLE="font-size:75%; vertical-align:top">2</SUP> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:8.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000;width:11%">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:75%; vertical-align:top">1</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">See, e.g., Merrill, Lynch, Pierce, Fenner&nbsp;&amp; Smith Inc., SEC Staff
<FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (Oct. 28, 1982) (characterizing notes and evidences of indebtedness generally as transactions in which the use of money is obtained in exchange for a promise to pay interest and to repay a
fixed sum at a future date). Cf. Reves v. Ernst&nbsp;&amp; Young, 494 U.S. 56, 66 (1990) (stating that, even with respect to a note, if it is exchanged to facilitate a commercial or consumer purpose, it is &#147;less sensibly described&#148; as a
&#147;security&#148;); Certain Prima Facie Investment Companies, Investment Company Act Rel. No.&nbsp;10937 (Nov. 13, 1979) (stating that even certificates of deposit may be treated as cash items &#150; and not as securities &#150; where purchased
as an integral part of an operating business). </P></TD></TR></TABLE>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:75%; vertical-align:top">2</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">See <I>supra</I>, note 1. </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 25, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 4
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company respectfully notes that Note 2 to the JPush table in September Response Letter
contains a detailed factual description of each material element of the &#147;other receivables&#148; line item in the JPush table. The nature of the VAT (value added tax) and other surcharges, a prepaid joint technology development fee and an
office rental deposit are self-evident and these assets plainly are not &#147;securities&#148; as defined in Section&nbsp;2(a)(36) of the Investment Company Act, and therefore cannot be &#147;investment securities&#148; as defined in
Section&nbsp;3(a)(2) of the Investment Company Act. Additionally, the service charges and other operational receivables that comprise amounts due from inter companies are not represented by any note or other evidence of indebtedness, and are
therefore not &#147;securities&#148; because they do not represent the use of money being obtained in exchange for a promise to pay interest and to repay a fixed sum at a future date.<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">Right-of-use</FONT></FONT> assets represent a lessee&#146;s right to use a
leased asset over a lease term. Here, the leased asset is office space and the <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">right-of-use</FONT></FONT> asset represents use rights through an operating lease. The value of a
company&#146;s lease right to use office space in furtherance of its operating business is not a &#147;security&#148; as defined in Section&nbsp;2(a)(36) of the Investment Company Act, and therefore cannot be an &#147;investment security&#148; as
defined in Section&nbsp;3(a)(2) of the Investment Company Act.<SUP STYLE="font-size:75%; vertical-align:top">4</SUP> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>The staff reserves the right to ask additional questions about the tables provided for various other
entities, including, in particular, your proposed treatment of various assets as <FONT STYLE="white-space:nowrap">non-investment</FONT> securities. In the meantime, the staff notes that, in the response to prior comment 3, you state in note 5 that:
&#147;Intangible assets represent computer software, systems and technology, brand and customer relationship acquired in a business combination.&#148; Please provide specific facts and details regarding the nature of the intangible assets and the
business combination mentioned. </B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The computer software, systems and technology is comprised of Office, Adobe, Zoom,
Mlink and other software and technology that the Company purchased from third parties and are principally used for daily operation and management. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">On March&nbsp;8, 2022, the VIE completed the acquisition of 52.37% of the equity interests in Wuhan SendCloud Technology Co., Ltd.,
(&#147;SendCloud&#148;), China&#146;s leading Email API platform for consumer marketing and user-centric transactional email services, for total cash consideration of RMB34,473&nbsp;thousand. </P>
<P STYLE="line-height:8.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000;width:11%">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:75%; vertical-align:top">3</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">See, e.g., Merrill, Lynch, Pierce, Fenner&nbsp;&amp; Smith Inc., SEC Staff
<FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (Oct. 28, 1982). </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:75%; vertical-align:top">4</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">See Companies Engaged in the Business of Acquiring Mortgages and Mortgage-Related Instruments, Investment
Company Act Rel. No.&nbsp;29778 (Aug. 31, 2011) (characterizing leasehold interests as actual interests in real estate); Health Facility Credit Corp., SEC Staff <FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (Feb. 6, 1985) (same).
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 25, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 5
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The acquisition supports the Company&#146;s strategy of providing a more reliable and
effective customer engagement platform for different industry vertical. Both SendCloud and the Company provide developer-centric services and are highly complementary in products and customer base. Leveraging SendCloud&#146;s reliable
high-performance system and database services along with real-time email protocols analysis, together the Company and SendCloud will provide customers with industry-leading technology to simplify their omni-channel communications, through an
integrated central platform, which will further reduce customers&#146; management costs, simplify the complexity for customers to integrate different services and maximize user value. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">With the assistance of third party valuation specialist firm, the Company used the income approach to value the acquired brand and customer
relationships. The income approach calculates fair value by discounting the forecasted <FONT STYLE="white-space:nowrap">after-tax</FONT> cash flows back to a present value using an appropriate discount rate. The significant assumptions used in the
determination of the fair value of acquired brand and customer relationships include revenue growth rates, discount rates, terminal growth rates and economic useful life. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company amortizes intangible assets on a straight-line basis over the periods benefited. These intangible assets plainly are not
&#147;securities&#148; as defined in Section&nbsp;2(a)(36) of the Investment Company Act, and therefore cannot be &#147;investment securities&#148; as defined in Section&nbsp;3(a)(2) of the Investment Company Act. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&#8195;&#8195;* &#8195;&#8195;* </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">5 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any additional questions or comments regarding the 2022 Form <FONT
STYLE="white-space:nowrap">20-F,</FONT> please contact the undersigned at +86 <FONT STYLE="white-space:nowrap">755-8388-1462,</FONT> the Company&#146;s U.S. corporate counsel, Shu Du of Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP at +852 3740
4858 or shu.du@skadden.com or the Company&#146;s U.S. Investment Company Act counsel, Kenneth E. Burdon of Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP at +1
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">617-573-4836</FONT></FONT> or kenneth.burdon@skadden.com. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">Sincerely yours,</TD></TR>
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<TD VALIGN="top" COLSPAN="3"><B>Aurora Mobile Limited</B></TD></TR>
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<TD VALIGN="bottom">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Shan-Nen Bong</TD></TR>
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<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Shan-Nen Bong</TD></TR>
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<TD VALIGN="bottom">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Chief Financial Officer</TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Kenneth E. Burdon, Esq., Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Maple Liao, Partner, Ernst&nbsp;&amp; Young Hua Ming LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">6 </P>

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