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                            March 29, 2022

       Edward Vakser
       Chief Executive Officer
       AURI INC
       1712 Pioneer Avenue, Suite 500
       Cheyenne, Wyoming 82001

                                                        Re: AURI INC
                                                            Registration
Statement on Form 1-A
                                                            Filed March 15,
2022
                                                            File No. 024-11830

       Dear Mr. Vakser:

              We have reviewed your offering 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 offering 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 offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form 1-A filed on March 15, 2022

       Financial Statements, page 37

   1.                                                   Please update your
financial statements in accordance with subparagraph (a) of Part F/S
                                                        on Form 1-A.
               We will consider qualifying your offering statement at your
request. In connection with
       your request, please confirm in writing that at least one state has
advised you that it is prepared
       to qualify or register your offering. If a participant in your offering
is required to clear its
       compensation arrangements with FINRA, please have FINRA advise us that
it has no objections
       to the compensation arrangements prior to qualification.

               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 Edward Vakser
AURI INC
March 29, 2022
Page 2

       Please contact Erin Donahue at 202-551-6001 or Geoffrey Kruczek at
202-551-3641 at
with any other questions.



                                                        Sincerely,
FirstName LastNameEdward Vakser
                                                        Division of Corporation
Finance
Comapany NameAURI INC
                                                        Office of Manufacturing
March 29, 2022 Page 2
cc:       Jonathan D. Leinwand
FirstName LastName
