Company: SERV
Filing Date: 2025-04-02
Form Type: CORRESP
Source: 0001213900-25-028016
Chunk: 1

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-04-02
Form: CORRESP
Chunk 1
---
.” Please tell us whether you engaged in the offer or sale of your securities using           
 the prospectus during which time the audited financial statements in the prospectus were not current.                                       |

: To the knowledge of
the Company, after due inquiry of the Company’s transfer agent and related stock transfer records, the Company is not aware of any
offers or sales of the Company’s common stock using the prospectus during the period in which the audited financial statements were
not current.

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April 2, 2025

Page 2

Please do not hesitate to
contact Albert Vanderlaan at (617) 880-2219 of Orrick, Herrington & Sutcliffe LLP with any questions or comments regarding this letter.

| Sincerely,                             |
| /s/ Orrick, Herrington & Sutcliffe LLP |
| Orrick, Herrington & Sutcliffe LLP     |

| cc: | Ali Kashani, Serve Robotics Inc. |

Brian Read, Serve Robotics Inc.

Evan Dunn, Serve Robotics Inc.