Correspondence 0001829126-23-006141 from Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)

Rubicon Technologies, Inc. (RBTC, RBTCW) (CIK 0001862068)
Date: Sept. 15, 2023 · CIK: 0001862068 · Accession: 0001829126-23-006141

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AI Filing Summary & Sentiment

File numbers found in text: 333-274348

Date

Sept. 15, 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-3 Filed September 5, 2023 File No. 333-274348

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-3 (File No. 333-274348), be accelerated and that it be declared effective on Wednesday September 20, 2023 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to Michael J. Blankenship of Winston & Strawn LLP at (713) 651-2678.

Very truly yours,
RUBICON TECHNOLOGIES, INC.

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CORRESP
1
filename1.htm

September
18, 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-3

Filed
September
5, 2023

File
No. 333-274348

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-3 (File No. 333-274348), be accelerated and that it be
declared effective on     Wednesday September 20, 2023 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions
regarding this filing to Michael J. Blankenship of Winston & Strawn LLP at (713) 651-2678.

    Very truly yours,

    RUBICON TECHNOLOGIES, INC.

    By:
    /s/ Kevin Schubert

    Name:
    Kevin Schubert

    Title:
    Chief Financial Officer

    cc:
    Philip Rodoni

    Chief Executive
    Officer

    Rubicon Technologies,
    Inc.

    cc:
    Michael
    J. Blankenship

    Winston &
    Strawn LLP

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