SEC Comment Letter 0000000000-24-001986 to Serve Robotics Inc. /DE/ (SERV)
Serve Robotics Inc. /DE/
Date: Feb. 21, 2024 · CIK: 0001832483 · Accession: 0000000000-24-001986
AI Filing Summary & Sentiment
File numbers found in text: 333-274547
Letter
United States securities and exchange commission logo February 21, 2024 Ali Kashani Chief Executive Officer Serve Robotics Inc. 730 Broadway Redwood City, CA 94063 Re:Serve Robotics Inc. Draft Registration Statement on Form S-1 Submitted February 14, 2024 CIK No. 0001832483 Dear Ali Kashani: We have reviewed your draft registration statement and have the following comments. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 submitted February 14, 2024 General 1.Please update your financial statements for the year ended December 31, 2023. 2.We note that disclosure in this document refers to the offering as an "initial public offering." However, we note that your Form S-1 (File No. 333-274547), which was declared effective on December 14, 2023, would be more appropriately characterized as your initial public offering. Please update the language used in this S-1. 3.Please provide us with your analysis as to your eligibility to use the draft registration process. In this regard, we note that this DRS was not submitted within 12 months of the Company's initial '34 Act registration statement. Please contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with any other questions.
FirstName LastNameAli Kashani Comapany NameServe Robotics Inc. February 21, 2024 Page 2 FirstName LastName Ali Kashani Serve Robotics Inc. February 21, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Albert Vanderlaan
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United States securities and exchange commission logo
February 21, 2024
Ali Kashani
Chief Executive Officer
Serve Robotics Inc.
730 Broadway
Redwood City, CA 94063
Re:Serve Robotics Inc.
Draft Registration Statement on Form S-1
Submitted February 14, 2024
CIK No. 0001832483
Dear Ali Kashani:
We have reviewed your draft registration statement and have the following comments.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Draft Registration Statement on Form S-1 submitted February 14, 2024
General
1.Please update your financial statements for the year ended December 31, 2023.
2.We note that disclosure in this document refers to the offering as an "initial public
offering." However, we note that your Form S-1 (File No. 333-274547), which was
declared effective on December 14, 2023, would be more appropriately characterized as
your initial public offering. Please update the language used in this S-1.
3.Please provide us with your analysis as to your eligibility to use the draft registration
process. In this regard, we note that this DRS was not submitted within 12 months of the
Company's initial '34 Act registration statement.
Please contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with
any other questions.
FirstName LastNameAli Kashani
Comapany NameServe Robotics Inc.
February 21, 2024 Page 2
FirstName LastName
Ali Kashani
Serve Robotics Inc.
February 21, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Albert Vanderlaan