SEC Comment Letter 0000000000-24-008841 to Serve Robotics Inc. /DE/ (SERV)

Serve Robotics Inc. /DE/
Date: Aug. 2, 2024 · CIK: 0001832483 · Accession: 0000000000-24-008841

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File numbers found in text: 333-281113

Date

August 2, 2024

Author

Ali Kashani

Form

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Company

Serve Robotics Inc. /DE/

Letter

August 2, 2024 Ali Kashani Chief Executive Officer Serve Robotics Inc. 730 Broadway Redwood City, California 94063 Re:Serve Robotics Inc. Registration Statement on Form S-1 Filed on July 31, 2024 File No. 333-281113 Dear Ali Kashani: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Albert Vanderlaan

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August 2, 2024
Ali Kashani
Chief Executive Officer
Serve Robotics Inc.
730 Broadway
Redwood City, California 94063
Re:Serve Robotics Inc.
Registration Statement on Form S-1
Filed on July 31, 2024
File No. 333-281113
Dear Ali Kashani:
            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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Albert Vanderlaan

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