Company: SERV
Filing Date: 2025-04-04
Form Type: CORRESP
Source: 0001213900-25-028768
Chunk: 0

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-04-04
Form: CORRESP
Chunk 0
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April 4, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Serve Robotics Inc.                              |
|     | Post-Effective Amendment to Form S-1 on Form S-3 |
|     | File No. 333-281113                              |

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, the undersigned registrant, Serve Robotics Inc., a Delaware corporation (the “Registrant”),
hereby requests that the above-referenced Post-Effective Amendment to Form S-1 on Form S-3 (the “Post-Effective Amendment”)
be declared effective at 4:05 p.m., Eastern Time, on April 7, 2025 or as soon as practicable thereafter. Once the Post-Effective Amendment
has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Albert
Vanderlaan at (617) 880-2219.

The Registrant hereby authorizes
Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration.

Thank you for your assistance
in this matter.

| Kind regards,       |                         |
| SERVE ROBOTICS INC. |                         |
| By:                 | /s/ Brian Read          |
| Name:               | Brian Read              |
| Title:              | Chief Financial Officer |

cc: Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP