SEC Comment Letter 0000000000-23-010163 to Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)
Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)
Date: Sept. 14, 2023 · CIK: 0001862068 · Accession: 0000000000-23-010163
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File numbers found in text: 333-274348
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United States securities and exchange commission logo
September 14, 2023
Philip Rodoni
Chief Executive Officer
Rubicon Technologies, Inc.
335 Madison Avenue, 4th Floor
New York, NY 10017
Re:Rubicon Technologies, Inc.
Registration Statement on Form S-3
Filed September 5, 2023
File No. 333-274348
Dear Philip Rodoni:
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 Kathleen Krebs, Special Counsel, at 202-551-3350 or Jan Woo, Legal
Branch Chief, at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Michael Blankenship, Esq.