Company: SERV
Filing Date: 2025-03-06
Form Type: POS AM
Source: 0001213900-25-021238
Chunk: 27

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-03-06
Form: POS AM
Chunk 27
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 the selling stockholders named in the prospectus that forms a part of this
registration statement.

| Expense                                      |     | Amount |           |    |
|:---------------------------------------------|:----|:-------|----------:|:---|
| SEC Registration Fee                         |     | $      | 22,845.10 | ** |
| Accounting Fees and Expenses                 |     | $      |           | *  |
| Legal Fees and Expenses                      |     | $      |           | *  |
| Printing and Miscellaneous Fees and Expenses |     | $      |           | *  |
| Total                                        |     | $      |           | *  |

| * | These fees and expenses depend on the number of issuances 
 and accordingly cannot be estimated at this time.         |

| ** | The SEC Registration Fee has been previously paid in connection                                                      
 with the filing of the First Registration Statement, Second Registration Statement and Third Registration Statement. |

Item 15. Indemnification of Directors and Officers.

Section 145 of the Delaware General Corporation
Law (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 the DGCL are sufficiently broad
to permit indemnification under certain circumstances for liabilities, including reimbursement of expenses incurred, arising under the
Securities Act.

As permitted by the DGCL, the Registrant’s
amended and amended and restated certificate of incorporation contains provisions that eliminate the personal liability of its directors
for monetary damages for any breach of fiduciary duties as a director, except liability for the following:

| ● | any breach of the director’s duty of loyalty to the Registrant or its stockholders; |

| ● | acts or omissions not in good faith or that involve intentional misconduct or a knowing violation of law; |

| ● | under Section 174 of the DGCL (regarding unlawful dividends and stock purchases); or |

| ● | any transaction from which the director derived an improper personal benefit. |

We have entered into indemnification agreements
with each of our current directors and executive officers to provide these directors and executive officers additional contractual assurances
regarding the scope of the indemnification set forth in our amended and amended and restated certificate of incorporation and amended
and restated bylaws, and to provide additional procedural protections. There is no pending litigation or proceeding involving any of our
directors or executive