# EDGAR Filing Document

**Accession Number:** 0001853138
**File Stem:** 0000000000-25-008934
**Filing Date:** 2025-8
**Character Count:** 5410
**Document Hash:** 685053a16c83243783115031517ee5e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008934.hdr.sgml**: 20260701

**ACCESSION NUMBER**: 0000000000-25-008934

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250821

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kodiak AI, Inc.
- **CENTRAL INDEX KEY:** 0001853138
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287278

**BUSINESS ADDRESS:**
- **STREET 1:** 1049 TERRA BELLA AVENUE
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94043
- **BUSINESS PHONE:** 650-209-8005

**MAIL ADDRESS:**
- **STREET 1:** 1049 TERRA BELLA AVENUE
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94043

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Kodiak Al, Inc.
- **DATE OF NAME CHANGE:** 20250924

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ares Acquisition Corp II
- **DATE OF NAME CHANGE:** 20210324
**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kodiak Robotics, Inc.
- **CENTRAL INDEX KEY:** 0001747286
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 825086710
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287278

**BUSINESS ADDRESS:**
- **STREET 1:** 1049 TERRA BELLA AVENUE
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94043
- **BUSINESS PHONE:** (781) 626-2729

**MAIL ADDRESS:**
- **STREET 1:** 1049 TERRA BELLA AVENUE
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94043
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-25-119920

## Text-Extract

```

                                                             August 21, 2025

David Kaplan
Chief Executive Officer
Ares Acquisition Corporation II
245 Park Avenue, 44th Floor
New York, NY 10167

Don Burnette
Chief Executive Officer
Kodiak Robotics, Incorporated
1049 Terra Bella Avenue
Mountain View, CA 94043

       Re: Ares Acquisition Corporation II
           Kodiak Robotics, Incorporated
           Amendment No. 3 to Registration Statement on Form S-4
           Filed August 15, 2025
           File No. 333-287278
Dear David Kaplan and Don Burnette:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 11,
2025 letter.

Amendment No. 3 to Registration Statement on Form S-4
Notes to Unaudited Pro Forma Condensed Combined Financial Information
Unaudited Pro Forma Condensed Combined Balance Sheet, page 238

1.     We note from your disclosure on page xii that per share calculations and
ownership
       percentages set forth in this filing assume the $1.2 million in working
capital loans are
 August 21, 2025
Page 2

       fully repaid in cash in connection with the Closing. Please revise to
include a pro
       forma adjustment reflecting this repayment or otherwise advise.
Note 3 - Pro Forma Adjustments
Pro Forma Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet,
page
244

2.     We note your revised disclosures in response to prior comment 6. Please
further revise
       to clarify that the "investment advisory fees" referenced in various pro
forma
       adjustment footnotes refers to fees payable to the PIPE Placement
Agents, which are
       based, in part, on the amount remaining in the Trust account following
redemptions.
Kodiak Robotics, Inc.
Notes to Consolidated Financial Statements (unaudited)
Note 16. Subsequent Events, page F-101

3.     Please tell us what is meant by your reference to certain parties
"committed to
       provide" additional second lien loans. In this regard, revise to clarify
whether you
       entered into a formal firm agreement for the investment vehicle
discussed here and
       provide the specific date you entered into such agreement. Also, clarify
whether you
       will receive such funds prior to Closing. If not, explain why you assume
conversion of
       such funds into Kodiak Common Stock in the various ownership tables
(e.g., pages
       xxi, 4, 237, etc.) or otherwise revise to remove such shares.
        Please contact Brittany Ebbertt at 202-551-3572 or Kathleen Collins at
202-551-3499
if you have questions regarding comments on the financial statements and
related
matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at
202-551-3453 with
any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:   Philippa Bond

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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