Company: SERV
Filing Date: 2025-08-25
Form Type: S-8
Source: 0001213900-25-080348
Chunk: 4

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-08-25
Form: S-8
Chunk 4
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.

Item 8. Exhibits.

| Exhibit No. |     | Description                                               
 of Exhibit                                                |
| 5.1         |     | Opinion of Counsel                                        |
| 23.1        |     | Consent of Counsel (included in Exhibit 5.1)              |
| 23.2        |     | Consent of Independent Registered Public Accounting Firm  |
| 24.1        |     | Power of Attorney (included in the Signature Page hereto) |
| 99.1        |     | Vayu Robotics, Inc. 2022 Equity Incentive Plan            |
| 99.2        |     | Vayu Robotics, Inc. 2025 Equity Incentive Plan            |
| 107         |     | Filing Fee Table                                          |

<div align='center'>II-3</div>

Item 9. Undertakings.

| 1. | The undersigned Registrant hereby undertakes: |

| a. | To file, during any period in which offers or sales are being made                       
 pursuant to this Registration Statement, a post-effective amendment to this Registration 
 Statement:                                                                               |

| i. | To include any prospectus required by Section 10(a)(3) of the Securities 
 Act;                                                                     |

| ii. | To reflect in the prospectus any facts or events arising after the effective                 
 date of this Registration Statement (or the most recent post-effective amendment thereof)    
 which, individually or in the aggregate, represent a fundamental change in the information   
 set forth in this Registration Statement. Notwithstanding the foregoing, any increase or     
 decrease in volume of securities offered (if the total dollar value of securities offered    
 would not exceed that which is registered) and any deviation from the low or high end of     
 the estimated maximum offering range may be reflected in the form of prospectus filed with   
 the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price 
 represent no more than 20 percent change in the maximum aggregate offering price set forth   
 in “Calculation of Registration Fee” table in the effective Registration Statement;          
 and                                                                                          |

| iii. | To include any material information with respect to the plan of distribution                       
 not previously disclosed in this Registration Statement or any material change to such information 
 in this Registration Statement;                                                                    |

provided, however, that paragraphs (i) and (ii) above do
not apply if the information required to be included in a post-effective amendment by those paragraphs is