# EDGAR Filing Document

**Accession Number:** 0001862068
**File Stem:** 0001829126-23-001237
**Filing Date:** 2023-1
**Character Count:** 2288
**Document Hash:** c3b1329aab1eff04c376799fe23dc589
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-23-001237.hdr.sgml**: 20230302

**ACCESSION NUMBER**: 0001829126-23-001237

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230131

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rubicon Technologies, Inc.
- **CENTRAL INDEX KEY:** 0001862068
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 883703651
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 100 W MAIN STREET, SUITE 610
- **CITY:** LEXINGTON
- **STATE:** KY
- **ZIP:** 40507
- **BUSINESS PHONE:** (844) 479-1507

**MAIL ADDRESS:**
- **STREET 1:** 100 W MAIN STREET, SUITE 610
- **CITY:** LEXINGTON
- **STATE:** KY
- **ZIP:** 40507

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Founder SPAC
- **DATE OF NAME CHANGE:** 20210513

January 31, 2023

**<u>VIA EDGAR</u>**

Larry Spirgel, Office Chief

Kathleen Krebs, Special Counsel

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549-3561

Re: Rubicon Technologies, Inc.

Registration Statement on Form S-1, as amended

Filed January 26, 2023

File No. 333-268799

Dear Mr. Spirgel and Ms. Krebs:

Rubicon Technologies, Inc., a Delaware corporation (the "Company"), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-268799), be accelerated and that it be declared effective on February 1, 2023 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to Evan D'Amico of Gibson, Dunn & Crutcher LLP at (202) 887-3613.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| RUBICON TECHNOLOGIES, INC. | RUBICON TECHNOLOGIES, INC. | RUBICON TECHNOLOGIES, INC. |
| By: | /s/ Jevan Anderson | /s/ Jevan Anderson |
|  | Name: | Jevan Anderson |
|  | Title: | Chief Financial Officer |

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cc: Phil Rodoni <br> *Chief Executive Officer* <br> *Rubicon Technologies, Inc.*

cc: Evan D'Amico <br> *Gibson, Dunn & Crutcher LLP*