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November 10, 2021

Chris Urmson
Chief Executive Officer
Aurora Innovation, Inc.
50 33rd St.
Pittsburgh PA, 15201

Re: Aurora Innovation,
Inc.
Registration
Statement on Form S-1
Filed November 5,
2021
File No. 333-260835

Dear Mr. Urmson:

This is to advise you that we have not reviewed and will not
review your registration
statement.

Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or
Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.




Sincerely,


Division of Corporation Finance

Office of Technology
cc: Megan Baier, Esq.