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United States securities and exchange commission logo
February 21, 2024
Ali Kashani
Chief Executive Officer
Serve Robotics Inc.
730 Broadway
Redwood City, CA 94063
Re: Serve Robotics Inc.
Draft Registration
Statement on Form S-1
Submitted February
14, 2024
CIK No. 0001832483
Dear Ali Kashani:
We have reviewed your
draft registration statement and have the following comments.
Please respond to this letter by providing the requested
information and either submitting
an amended draft registration statement or publicly filing your
registration statement on
EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to this
letter and your amended
draft registration statement or filed registration statement, we may
have additional comments.
Draft Registration Statement on Form S-1 submitted February 14, 2024
General
1. Please update your
financial statements for the year ended December 31, 2023.
2. We note that disclosure
in this document refers to the offering as an "initial public
offering." However, we
note that your Form S-1 (File No. 333-274547), which was
declared effective on
December 14, 2023, would be more appropriately characterized as
your initial public
offering. Please update the language used in this S-1.
3. Please provide us with
your analysis as to your eligibility to use the draft registration
process. In this
regard, we note that this DRS was not submitted within 12 months of the
Company's initial '34
Act registration statement.
Please contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek
at 202-551-3641 with
any other questions.
Ali Kashani
Serve Robotics Inc.
February 21, 2024
Page 2
Sincerely,
FirstName LastNameAli Kashani
Division of Corporation Finance
Comapany NameServe Robotics Inc.
Office of Manufacturing
February 21, 2024 Page 2
cc: Albert Vanderlaan
FirstName LastName