Correspondence 0001829126-23-001237 from Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)

Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)
Date: Jan. 31, 2023 · CIK: 0001862068 · Accession: 0001829126-23-001237

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AI Filing Summary & Sentiment

File numbers found in text: 333-268799

Date

January 31, 2023

Author

RUBICON

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. 333-268799

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. 333-268799), 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.

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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. 333-268799

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. 333-268799), 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

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