Company: SERV
Filing Date: 2025-03-06
Form Type: S-3
Source: 0001213900-25-021234
Chunk: 66

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-03-06
Form: S-3
Chunk 66
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<div align='center'>S-12

Experts</div>

dbbmckennnon, independent registered public accounting firm, has audited
our financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2024, as set forth in their report,
which is incorporated by reference in this prospectus and elsewhere in the prospectus. Our financial statements are incorporated by reference
in reliance on dbbmckennon’s report, given on their authority as experts in accounting and auditing.

<div align='center'>S-13

Up to $150,000,000

Common Stock

PROSPECTUS</div>

| Cantor | Wedbush    
 Securities | Northland       
 Capital Markets |

| Ladenburg Thalmann | Seaport Global Securities |

<div align='center'>, 2025

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other expenses of issuance and distribution

The following table sets forth all expenses, other
than the underwriting discounts and commissions, payable by us in connection with this offering. All the amounts shown are estimates except
for the registration fee payable to the SEC and FINRA.

| SEC registration fee                                        |     | $ | 40,025.87 | ** |
| FINRA filing fee                                            |     |   |           | *  |
| Accounting fees and expenses                                |     |   |           | *  |
| Legal fees and expenses                                     |     |   |           | *  |
| Printing fees                                               |     |   |           | *  |
| Transfer agent, trustee and warrant agent fees and expenses |     |   |           | *  |
| Miscellaneous fees and expenses                             |     |   |           | *  |
| Total                                                       |     | $ |           | *  |

| *  | These fees and expenses depend on the securities offered and the number of issuances and accordingly cannot be estimated at this time. The applicable prospectus supplement will set forth the estimated amount of expenses of any offering of securities. |
| ** | Excludes the registration fee previously paid in connection with unsold securities pursuant to Rule 457(p).                                                                                                                                                |

Item 15. Indemnification of Directors and Officers

Section 145 of the DGCL authorizes a court to award,
or a corporation’s board of directors to grant, indemnity to directors and officers under certain circumstances and subject to certain
limitations. The terms of Section 145 of