# EDGAR Filing Document

**Accession Number:** 0001901886
**File Stem:** 0000000000-25-008134
**Filing Date:** 2025-8
**Character Count:** 5910
**Document Hash:** e3b5b6457884f6b3949271041cce4bac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008134.hdr.sgml**: 20251125

**ACCESSION NUMBER**: 0000000000-25-008134

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250801

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aura Fat Projects Acquisition Corp
- **CENTRAL INDEX KEY:** 0001901886
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MOTION PICTURE & VIDEO TAPE DISTRIBUTION [7822]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **FISCAL YEAR END:** 1130

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41350

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 PHILLIP STREET, #09-00
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 048692
- **BUSINESS PHONE:** 65-3135-1511

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 PHILLIP STREET, #09-00
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 048692
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-005289

## Text-Extract

```

                                                            August 1, 2025

David Andrada
Co-Chief Executive Officer
Aura Fat Projects Acquisition Corp
1 Phillip Street, #09-00
Royal One Phillip, Singapore, 048692

       Re: Aura Fat Projects Acquisition Corp
           Preliminary Proxy Statement on Schedule 14A
           Filed July 23, 2025
           File No. 001-41350
Dear David Andrada:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A
Risk Factors, page 20

1.     We refer to Article 162 of the company's Second Amended and Restated
       Memorandum of Association as well as your disclosure to investors in
your initial
       public offering registration statement that if you are "unable to
complete the Initial
       Business Combination within [the original termination date], [you will]
. . . (i) cease
       all operations except for the purpose of winding up [and] (ii) as
promptly as
       reasonably possible but not more than ten business days thereafter,
redeem the public
       shares, at a per-share price, payable in cash, equal to the aggregate
amount then on
       deposit in the trust account including interest earned on the funds held
in the trust
       account and not previously released to the company . . ., divided by the
number of
       then outstanding public shares" (emphasis added). Please revise to add a
risk factor to
       specifically acknowledge your prior disclosure on winding up and
redeeming your
       public shares and discuss the risks to the company of now seeking this
extension
       beyond July 18, 2025 and not complying with Article 162 of the company's
Second
       Amended and Restated Memorandum of Association or your prior disclosure
on
       winding up and redeeming public shares.
 August 1, 2025
Page 2

General

2.     Please revise the preliminary proxy statement to clarify, that (1) your
failure to
       complete a business combination by July 18, 2025 triggered the
redemption
       requirement under Article 162 of the company's Second Amended and
Restated
       Memorandum of Association, regardless of whether the Extension
       Amendment Proposal is approved; and, to the extent true, (2) if the
Extension
       Amendment Proposal is approved, the company will not comply with the
redemption
       requirement under Article 162 of the company's Second Amended and
Restated
       Memorandum of Association.
3.     Please refer to the Investment Management Trust Agreement that you
entered into
       with Continental Stock Transfer & Trust Company, dated April 12, 2022.
We note
       that Section 1(i) provides that Continental Stock Transfer & Trust
Company
       covenants to "[c]ommence liquidation of the Trust Account only after and
promptly
       after (x) receipt of, and only in accordance with, the terms of a letter
from the
       Company . . . or (y) upon the date which is the later of (i) 15 months
after the closing
       of the offering, (ii) such later date upon an Extension effectuated
pursuant to the terms
       hereof, and (iii) such later date as may be approved by the Company   s
shareholders in
       accordance with the Company   s amended and restated memorandum and
articles of
       association, if a Termination Letter has not been received by the
Trustee prior to such
       date, in which case the Trust Account shall be liquidated in accordance
with the
       procedures set forth in the Termination Letter attached." Please revise
the preliminary
       proxy statement to discuss the applicable provisions of the trust
agreement and any
       discussions you have had with the trustee regarding these provisions and
the winding
       up and redepmtion of your public shares.
        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 Rucha Pandit at 202-551-6022 or Donald Field at
202-551-3680 with
any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Trade &
Services
cc:   Andrew M. Tucker

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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