# EDGAR Filing Document

**Accession Number:** 0001468642
**File Stem:** 0000000000-25-006469
**Filing Date:** 2025-6
**Character Count:** 7064
**Document Hash:** f88acec2d805114e5c55fd76f70e49d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006469.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0000000000-25-006469

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250620

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aura Minerals Inc.
- **CENTRAL INDEX KEY:** 0001468642
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07894

**BUSINESS ADDRESS:**
- **STREET 1:** CRAIGMUIR CHAMBERS
- **STREET 2:** BOX 71
- **CITY:** ROAD TOWN TORTOLA
- **STATE:** D8
- **ZIP:** 000000
- **BUSINESS PHONE:** 866-881-9982

**MAIL ADDRESS:**
- **STREET 1:** CRAIGMUIR CHAMBERS
- **STREET 2:** BOX 71
- **CITY:** ROAD TOWN TORTOLA
- **STATE:** D8
- **ZIP:** 000000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AURA MINERALS INC
- **DATE OF NAME CHANGE:** 20090717
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950103-25-004862

## Text-Extract

```

                                                            June 20, 2025

Rodrigo Barbosa
Chief Executive Officer
Aura Minerals Inc.
c/o Aura Technical Services Inc.
3390 Mary St, Suite 116
Coconut Grove, FL 33133

       Re: Aura Minerals Inc.
           Registration Statement on Form F-1
           Filed June 6, 2025
           File No. 333-287864
Dear Rodrigo Barbosa:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, references to prior comments are to our June 3, 2025 letter.

Registration Statement on Form F-1
Prospectus Summary
Ability and commitment to deliver cash generation and high return on capital,
page 9

1.     In response to prior comment 3, we note you included comparisons to both
the median
       and the average of the Top 5 Gold Mining Companies for each measure
presented.
       However, it remains unclear why the median provides a meaningful
comparison with
       your results. In your response, please tell us why you believe the
median provides an
       investor with a useful comparison with your results and support why both
the average
       and the median should continue to be presented. In the alternative,
revise to remove
       the median from your presentation.
2.     In response to prior comment 4, we note the revised disclosure in
footnotes (5)
       through (7) describes how the Adjusted EBITDA, AISC, and Cash Conversion
 June 20, 2025
Page 2

       measures for each of the Top 5 Gold Mining Companies were calculated.
Based on
       the revised disclosures, it does not appear that these measures are
calculated
       consistently among all companies discussed, including Aura. As a result
of this
       inconsistency, the disclosure and comparison of your calculation of each
measure with
       the Top 5 Gold Mining Companies appears confusing and their usefulness
to an
       investor unclear. For each measure, provide us with a separate analysis
that supports
       your view that these comparisons are appropriate and meaningful to an
investor. In the
       alternative, revise to remove these comparisons from your presentation.
3.     We note in your calculation of the average of Operating Income CAGR
22-24 for the
       Top 5 Gold Mining Companies, you exclude two companies because they
present
       outlier amounts that make inclusion within the comparison not
meaningful. Please
       remove the adjusted calculated percentage of 63% as it is not
representative of the
       Top 5 Gold Mining Companies and revise footnote (4) to the extent you
discuss the
       adjusted calculated percentage.
Prospectus Summary, page 13

4.     We note that you have included NI 43-101 estimates on pages 12 and 133
with respect
       to your Borborema and Matup   feasibilty studies, rather than S-K 1300
estimates.
       Please advise.
5.     We note you have disclosed historical estimates of resources and
reserves on page
       13 related to your June 2, 2025 acquisition of Minera    o Serra Grande
S.A. Please
       revise to remove historical estimates and only disclose current
estimates of resources
       and reserves that have been prepared under S-K 1300 definitions and
requirements.
6.     Please revise to include mineral property disclosure for the properties
associated with
       the Minera    o Serra Grande S.A. acquisition. Please refer to Item
1303(a)(1)(i) and
       Item 1304 (a)(1)(i) of Regulation S-K regarding the requirement to
include mineral
       property disclosure for properties that you own or in which you have, or
it is probable
       that you will have, a direct or indirect economic interest.
Mining Properties, page 224

7.     Please revise the description of the Era Dorada project to refer to the
property as an
       exploration stage property, consistent with the definitions under Item
1300 of
       Regulation S-K.
Item 8. Exhibits and Financial Statement Schedules
96.7, page II-1

8.     We note that you have included an optional economic analysis in your Eva
Dorada
       Gold Project technical report summary. Please consult with your
qualified person and
       file a revised report that includes the entire life of mine discounted
cash flow analysis,
       consistent with Item 601(b)(96)(iii)(B)(19)(ii) of Regulation S-K.
 June 20, 2025
Page 3

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Shannon Buskirk at 202-551-3717 or Craig Arakawa at
202-551- 3650
if you have questions regarding comments on the financial statements and
related matters.
You may contact John Coleman at 202-551-3610 with questions regarding
engineering
comments. Please contact Cheryl Brown at 202-551-3905 or Karina Dorin at
202-551-3763
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   Manuel Garciadiaz

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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