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Correspondence 0001829126-23-001236 from Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)

Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)
Date: Jan. 31, 2023 · CIK: 0001862068 · Accession: 0001829126-23-001236

AI Filing Summary & Sentiment

File numbers found in text: 333-267010

Date
January 31, 2023
Author
Not clearly detected
Form
CORRESP
Company
Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology Re: Rubicon Technologies, Inc. Registration Statement on Form S-1, as amended Filed January 26, 2023 File No. 333-267010

Dear Mr. Spirgel and Ms. Krebs:

Rubicon Technologies, Inc., a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-267010), be accelerated and that it be declared effective on February 1, 2023 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to Evan D’Amico of Gibson, Dunn & Crutcher LLP at (202) 887-3613.

Very truly yours,
RUBICON TECHNOLOGIES, INC.

Show Raw Text
CORRESP
1
filename1.htm

January 31, 2023

VIA
EDGAR

Larry Spirgel, Office Chief

Kathleen
Krebs, Special Counsel

Securities
and Exchange Commission

Division
of Corporation Finance

Office
of Technology

100
F Street, NE

Washington,
D.C. 20549-3561

    Re:
    Rubicon
Technologies, Inc.

    Registration Statement on Form S-1, as amended

    Filed January 26, 2023

    File No. 333-267010

Dear Mr. Spirgel and Ms. Krebs:

Rubicon Technologies,
Inc., a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933,
as amended, that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-267010), be
accelerated and that it be declared effective on February 1, 2023 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please
direct any questions regarding this filing to Evan D’Amico of Gibson, Dunn & Crutcher LLP at (202) 887-3613.

    Very truly yours,

    RUBICON TECHNOLOGIES, INC.

    By:
    /s/
                                                                                Jevan Anderson

    Name:
    Jevan Anderson

    Title:
    Chief Financial Officer

    cc:
    Phil Rodoni

    Chief Executive Officer

    Rubicon Technologies, Inc.

    cc:
    Evan D’Amico

    Gibson, Dunn &
Crutcher LLP