附件 5.1

大成 US LLP 1221 大道 美洲 NY 10020-1089美國 Dentons.com

2023年11月7日

Aurora 技術收購公司

4恩巴卡迪羅中心

套房 1449

加利福尼亞州聖弗朗西斯科94105

女士們、先生們：

We have acted as special legal counsel to Aurora Technology Acquisition Corp., a Cayman Islands exempted company ( “ATAK”), in connection with the Registration Statement on Form S-4, initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on May 12, 2023 (File No. 333- 271890), as amended and supplemented through the date hereof pursuant to the Securities Act of 1933, as amended (the “Act”) (such Registration Statement, as amended or supplemented, is hereafter referred to as the “Registration Statement”), relating to the Business Combination Agreement, dated February 26, 2023 (as amended and supplemented from time to time, the “Business Combination Agreement”) by and among ATAK, Aurora Technology Merger Sub Corp., a Nevada corporation and a direct, wholly-owned subsidiary of ATAK (“ATAK Merger Sub”), and DIH Holding US, Inc., a Nevada corporation (“DIH”). Pursuant to the Business Combination Agreement, ATAK will change its jurisdiction of incorporation to Delaware (the “Domestication”) pursuant to Part XII of the Companies Law (Revised) of the Cayman Islands and domesticate as a Delaware corporation in accordance with Section 388 of the General Corporation Law of the State of Delaware (the “DGCL”) by filing a certificate of corporate domestication simultaneously with a certificate of incorporation, in each case in respect of ATAK with the Secretary of State of the State of Delaware (the “Delaware Secretary of State”). The Domestication is subject to the approval of the shareholders of ATAK. In connection with the transactions contemplated by the Business Combination Agreement (collectively, the “Transactions”), ATAK will be renamed “DIH Holding US, Inc.” and is referred to herein as “New DIH.” We refer herein to ATAK following effectiveness of the Domestication as “New DIH.”

In connection with the Domestication: (i) each of the then issued and outstanding Class B ordinary shares of ATAK, par value $0.0001 per share (each a “Class B Ordinary Share”) will convert automatically, on a one-for-one basis, into a share of Class B common stock, par value $0.0001 per share, of ATAK (after the Domestication) (the “Domesticated Class B Common Stock”); (ii) each of the then issued and outstanding Class A ordinary shares of ATAK, par value $0.0001 per share (each a “Class A Ordinary Share”) will convert automatically, on a one-for-one basis, into a share of Class A common stock, par value $0.0001 per share, of ATAK (after the Domestication) (the “New DIH Class A Common Stock”); (iii) each of the then issued and outstanding warrants, each two warrants representing the right to purchase one Class A Ordinary Share, will convert automatically into warrants to acquire shares of New DIH Class A Common Stock pursuant to the related warrant agreement (each warrant, a “New DIH Warrant”); (iv) each of the then issued and outstanding rights, each ten rights representing the right to receive one Class A Common Share, will convert automatically into rights to receive shares of New DIH Class A Common Stock (each right, a “New DIH Right”); and (v) each of the then issued and outstanding units of ATAK will be canceled and each holder will be entitled to one share of New DIH Class A Common Stock, one New DIH Warrant and one New DIH Right.

Zaanouni 律師事務所及合夥人LuatViet Fernanda Lopes & Associados Guevara & Gutierrez Paz Horowitz 律師事務所及合夥人Adegados Sirote Adepetun Caxton-Martins Agbor & Segun Davis Brown東非律師事務所 欲瞭解更多關於合併成立大成的律所的信息，請訪問dentons.com/legacyfirms

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在業務合併之前，國內B類普通股的每個已發行和流通股將自動轉換， 在一對一的基礎上，轉換為新DIH A類普通股（“發起人股份轉換”）。

本 意見是針對以下公司根據上述註冊聲明進行的註冊而提出的：（i）52，078，123股在轉換ATAK A類普通股和註銷ATAK單位時可發行的新DIH A類普通股，以及 （ii）26，670股，於轉換ATAK認股權證及註銷ATAK基金單位時可予發行之新DIH認股權證。

在編寫本意見時，我們除其他外審查了：

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在本意見書中，我們假設提交給我們的所有文件原件的真實性、提交給我們的所有文件副本與原件的一致性 以及提交給我們的所有文件副本原件的真實性。我們 還承擔了所有自然人的法律行為能力、簽署與本意見 相關的所有文件的人員的簽名的真實性、代表各方簽署的此類人員的權限以及各方（ATAK除外）對所有文件的適當授權、 執行和交付。我們尚未獨立確定或核實與本文所述意見相關的任何 事實，但依賴ATAK和其他人的官員和其他代表 的聲明和陳述。

根據本意見中確定的假設、限制、排除和其他限制，我們建議您：

此外，在提出上述意見時，我們假定：

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在陳述本意見書時，我們依據的是德頓的意見，晚餐馬丁的律師於2021年12月30日提交了 ，作為ATAK提交的S-1表格登記聲明的證據5.2。

我們以上表達的意見受以下限制限制：(I)任何破產、資不抵債、重組、欺詐性轉讓、欺詐性轉讓、暫緩轉讓或其他類似法律或該領域司法發展的理論(如實質性合併或衡平法從屬原則)的適用性、遵從性或影響，(Ii)衡平法的一般原則(無論是否在衡平法或法律上考慮強制執行)，(Iii)誠實信用和公平交易的默示契約，(4)可能限制當事人獲得某些補救的權利的公共政策考慮因素；(5)任何關於以非美元計價的任何擔保的債權(或關於該債權的以非美元計價的判決)按根據適用法律確定的日期的有效匯率兑換成美元的任何要求；(6)政府有權限制、延遲或禁止 在美國境外或以外幣或貨幣單位付款，以及(Vii)任何法律，但紐約州和DGCL的法律除外。我們建議您，本信函中涉及的問題可能全部或部分由其他法律管轄，但我們不會就我們的意見所依據的法律與可能實際管轄的任何其他法律之間是否存在任何相關差異發表意見。就本意見而言，我們認為沒有必要，因此，我們不打算在此涵蓋各州證券或藍天法律在發行本意見所涵蓋的證券時的適用情況。

本意見僅限於本文所述的具體問題，不得推斷或暗示超出本意見明文規定的內容。 如果紐約州或DGCL的現行法律因立法行動、司法裁決或其他原因而改變，我們不承擔任何修改或補充本意見的義務。

我們在此同意將本意見作為註冊聲明的附件5.1提交給歐盟委員會。我們也同意在註冊聲明中“法律事項”標題下對我公司的引用。在給予此同意時，我們並不因此而承認我們屬於該法第7節或委員會規則和條例 所要求獲得同意的人員類別。