Company: SERV
Filing Date: 2025-04-02
Form Type: CORRESP
Source: 0001213900-25-028016
Chunk: 0

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-04-02
Form: CORRESP
Chunk 0
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| April 2, 2025                                    | Orrick, Herrington         
 & Sutcliffe LLP            |
|:-------------------------------------------------|:---------------------------|
| VIA EDGAR                                        | 222 Berkeley St.           |
|                                                  | Suite 2000                 |
| United States Securities and Exchange Commission | Boston, MA 02116           |
| Division of Corporation Finance                  | +1 (617) 880-1800          |
| Office of Manufacturing                          | orrick.com                 |
| 100 F Street NE                                  | Albert W. Vanderlaan       |
| Washington, D.C. 20549                           | E   avanderlaan@orrick.com |
|                                                  | D  +1 617-880-2219         |

| Attn: | Sarah Sidwell |

Evan Ewing

| Re: | Serve Robotics Inc.                  
 Post-Effective Amendment on Form S-3 
 Filed March 6, 2025                  
 File No. 333-281113                  |

Ladies and Gentlemen:

On behalf of our client, Serve
Robotics Inc., a Delaware corporation (the “Company”), we are writing to submit the Company’s responses to the comments
of the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission
(the “Commission”) with respect to the above-referenced Post-Effective Amendment on Form S-3 that was filed with the Commission
on March 6, 2025 contained in the Staff’s letter dated March 20, 2025 (the “Comment Letter”).

For ease of reference, the
comment contained in the Comment Letter is printed below in bold and is followed by the Company’s response.

| 1. | We note your disclosure that this post-effective amendment is being filed to update the Form S-1 registration                               
 statement (File No. 333-274547) to include, among other things, the company’s December 31, 2024 audited financial statements. However,      
 we also note that the registration statement has not been updated since it was declared effective on December 14, 2023 and included audited 
 financial statements for the year ended December 31, 2022. Under Section 10(a)(3) of the Securities Act, “when a prospectus is used         
 more than nine months after the effective date of the registration statement, the information contained therein shall be as of a date       
 not more than sixteen months prior to such use