July 1, 2024

Ali Kashani
Chief Executive Officer
Serve Robotics Inc.
730 Broadway
Redwood City, California 94063

       Re: Serve Robotics Inc.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 28, 2024
           File No. 333-280071
Dear Ali Kashani:

       We have reviewed your amended registration statement and have the
following comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. 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 any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our June 25, 2024 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed June 28, 2024
Plan of Distribution, page 89

1.     We note your disclosure on page 89 that your selling stockholders may
sell their securities
       in one or more underwritten offerings. Please confirm your understanding
that the
       retention by a selling stockholder of an underwriter would constitute a
material change to
       your plan of distribution requiring a post-effective amendment. Also
confirm your
       understanding that purchases by a broker-dealer as principal and resales
by the broker-
       dealer for its account would constitute a material change requiring a
post-effective
       amendment. Refer to your undertaking provided pursuant to Item
512(a)(1)(iii) of
       Regulation S-K.
 July 1, 2024
Page 2

       Please contact Thomas Jones at 202-551-3602 or Jay Ingram at
202-551-3397 with any
other questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Manufacturing
cc:   Albert Vanderlaan, Esq.