<SEC-DOCUMENT>0001493152-24-040636-index.html : 20241120
<SEC-HEADER>0001493152-24-040636.hdr.sgml : 20241120
<ACCEPTANCE-DATETIME>20241009182414
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-24-040636
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241009

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIH HOLDING US, INC.
		CENTRAL INDEX KEY:			0001883788
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		77 ACCORD PARK DRIVE, SUITE D-1
		CITY:			NORWELL
		STATE:			MA
		ZIP:			02061
		BUSINESS PHONE:		877-944-2200

	MAIL ADDRESS:	
		STREET 1:		77 ACCORD PARK DRIVE, SUITE D-1
		CITY:			NORWELL
		STATE:			MA
		ZIP:			02061

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aurora Technology Acquisition Corp.
		DATE OF NAME CHANGE:	20210917
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>formcorresp_001.jpg
<TEXT>
Document 2 - file: formcorresp_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>