SEC Comment Letter 0000000000-25-002705 to Serve Robotics Inc. /DE/ (SERV)
Serve Robotics Inc. /DE/
Date: March 12, 2025 · CIK: 0001832483 · Accession: 0000000000-25-002705
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File numbers found in text: 333-285614
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 12, 2025 Ali Kashani Chief Executive Officer Serve Robotics Inc. /DE/ 730 Broadway Redwood City, CA 94063 Re: Serve Robotics Inc. /DE/ Registration Statement on Form S-3 Filed on March 6, 2025 File No. 333-285614 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 </TEXT> </DOCUMENT>