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SEC Company Response from Kodiak AI, (KDK) — Nov 19, 2025

Kodiak AI, Inc.
Date: Nov. 19, 2025 · CIK: 0001853138 · Accession: 0001193125-25-288084

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File numbers found in text: 333-290832

Date
November 19, 2025
Author
/s/ Don Burnette
Form
CORRESP
Company
Kodiak AI, Inc.

Letter

Re: Kodiak AI, Inc. Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-290832 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kodiak AI, Inc. (the “ Registrant ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on November 21, 2025, or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Wilson Sonsini Goodrich & Rosati, P.C., request by telephone that such Registration Statement be declared effective. Please contact Melissa Rick of Wilson Sonsini Goodrich & Rosati, P.C. at (650) 849-3059 or Austin March of Wilson Sonsini Goodrich & Rosati, P.C. at (512) 338-5410 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Kodiak AI, Inc. 1049 Terra Bella Avenue Mountain View, CA 94043 November 19, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549-3561

Sincerely,
KODIAK AI, INC.

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CORRESP
 1
 filename1.htm

 CORRESP

 Kodiak AI, Inc.
 1049 Terra Bella Avenue
 Mountain View, CA 94043
 November 19, 2025 VIA EDGAR
 Securities and Exchange Commission Division of
Corporation Finance Office of Technology 100 F Street, N.E.
 Washington, D.C. 20549-3561

 Re:
 Kodiak AI, Inc.
 Registration Statement on Form S-1 (the “Registration Statement”)
 File No. 333-290832
 Ladies and Gentlemen: Pursuant to Rule 461
under the Securities Act of 1933, as amended, Kodiak AI, Inc. (the “ Registrant ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on November 21,
2025, or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Wilson Sonsini Goodrich & Rosati, P.C., request by telephone that such Registration Statement be declared effective.
 Please contact Melissa Rick of Wilson Sonsini Goodrich & Rosati, P.C. at (650) 849-3059 or
Austin March of Wilson Sonsini Goodrich & Rosati, P.C. at (512) 338-5410 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding
this matter.

 Sincerely,

 KODIAK AI, INC.

 /s/ Don Burnette

 Name: Don Burnette

 Title: Chief Executive Officer