# EDGAR Filing Document

**Accession Number:** 0001853138
**File Stem:** 0001193125-26-102680
**Filing Date:** 2026-3
**Character Count:** 32997
**Document Hash:** d4e0ee8a34a9c4ec480115a3db92adc6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-102680.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001193125-26-102680

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260312

**DATE AS OF CHANGE**: 20260311

**EFFECTIVENESS DATE**: 20260312

**FILER**: 

**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:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294223
- **FILM NUMBER:** 26745084

**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

**As filed with the Securities and Exchange Commission on March 11, 2026** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8**

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## KODIAK AI, INC.
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **98-1592112** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**1049 Terra Bella Avenue** 

**Mountain View, California 94043** 

**(Address of Principal Executive Offices, including zip code)** 

**Kodiak AI, Inc. 2025 Equity Incentive Plan** 

**Kodiak AI, Inc. 2025 Employee Stock Purchase Plan** 

**(Full title of the plans)** 

**Jordan Coleman** 

**Chief Legal and Policy Officer** 

**1049 Terra Bella Avenue** 

**Mountain View, California 94043** 

**(650) 209-8005**

**(Name, address, including zip code and telephone number, including area code, of agent for service)** 

***Copies to:***

**Jeffrey Saper** 

**Melissa Rick** 

**Austin March** 

**Wilson Sonsini Goodrich & Rosati, P.C.** 

**650 Page Mill Road** 

**Palo Alto, CA 94304** 

**(650) 493-9300**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☒ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☒ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**Explanatory Note** 

Kodiak AI, Inc. (the "**Registrant**" or "**Kodiak**") is filing this Registration Statement with the Securities and Exchange Commission (the "**Commission**") to register (i) 9,084,526 additional shares of the Registrant's common stock, par value $0.0001 per share ("**Common Stock**") under the Kodiak AI, Inc. 2025 Equity Incentive Plan (the "**2025 Plan**"), pursuant to the provision of the 2025 Plan providing for an annual automatic increase in the number of shares reserved for issuance, and (ii) 1,816,905 additional shares of Common Stock under the Kodiak AI, Inc. 2025 Employee Stock Purchase Plan (the "**ESPP**"), pursuant to the provision of the ESPP providing for an annual automatic increase in the number of shares reserved for issuance.

------

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

The information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "**Securities Act**"); and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the employee benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.

------

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the SEC:

(1) The Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001853138/000162828026016910/kdk-20251231.htm) filed with the SEC on March 11, 2026 pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended (the "**Exchange Act** ");

(2) All other reports filed by the Registrant with the SEC pursuant to Sections 13(a) or 15(d) of the Exchange Act
since the end of the fiscal year covered by the Registrant's Annual Report on Form 10-K referred to in (1) above; and

(3) The description of the Registrant's Common Stock contained in the Registrant's Registration
Statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1853138/000119312525215640/d936367d8a12b.htm) (File No. 001-41691) filed with the SEC on
September 24, 2025, pursuant to Section 12(b) of the Exchange Act, including any amendment or report filed for the purpose of updating such description.

All documents filed by the Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents; *provided*, *however*, that documents or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by reference into this Registration Statement.

Any statement contained in this Registration Statement, or in a document incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.** 

Not applicable.

**Item 5. Interests of Named Experts and Counsel.** 

Wilson Sonsini Goodrich & Rosati, Professional Corporation, Palo Alto, California, has passed on the validity of the shares of Common Stock offered pursuant to this Registration Statement. Certain members of, and investment vehicles comprised of members of, and persons associated with, Wilson Sonsini Goodrich & Rosati, Professional Corporation, directly or indirectly own less than one percent of the outstanding shares of the Registrant's Common Stock.

------

**Item 6. Indemnification of Directors and Officers.** 

Section 145 of the General Corporation Law of the State of Delaware (the "**DGCL**") empowers a corporation to indemnify its directors and officers and to purchase insurance with respect to liability arising out of their capacity or status as directors and officers, provided that the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the corporation's best interests, and, with respect to any criminal action, had no reasonable cause to believe the person's actions were unlawful. The DGCL further provides that the indemnification permitted thereunder shall not be deemed exclusive of any other rights to which the directors and officers may be entitled under the corporation's bylaws, any agreement, a vote of stockholders or otherwise. The certificate of incorporation of the Registrant requires the indemnification of the Registrant's directors to the fullest extent permitted by applicable law, subject to any provision of the bylaws of the Registrant related to indemnification of directors and subject further to certain exceptions and requirements. In addition, the bylaws of the Registrant require the Registrant to fully indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding (whether civil, criminal, administrative or investigative) by reason of the fact that such person is or was a director or officer of the Registrant, or is or was a director or officer of the Registrant serving at the Registrant's request as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise, against expenses (including attorney's fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit, or proceeding, to the fullest extent permitted by the DGCL, subject to certain exceptions and requirements.

Section 102(b)(7) of the DGCL permits a corporation to provide in its certificate of incorporation that a director or officer of the corporation shall not be personally liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director or officer, except (1) for any breach of the director's or officer's duty of loyalty to the corporation or its stockholders, (2) for acts or omissions by a director or officer not in good faith or which involve intentional misconduct or a knowing violation of law, (3) with respect to a director, for payments of unlawful dividends or unlawful stock purchases or redemptions, (4) for any transaction from which the director or officer derived an improper personal benefit or (5) with respect to an officer, for any action by or in the right of the Registrant. The Registrant's certificate of incorporation provides that the Registrant's directors and officers shall not be personally liable to it or its stockholders for monetary damages for breach of fiduciary duty as a director or officer to the fullest extent permitted by the DGCL and that if the DGCL is amended to authorize corporate action further eliminating or limiting the personal liability of directors or officers, then the liability of the Registrant's directors and officers shall be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.

Section 174 of the DGCL provides, among other things, that a director who willfully or negligently approves of an unlawful payment of dividends or an unlawful stock purchase or redemption may be held liable for such actions. A director who was either absent when the unlawful actions were approved, or dissented at the time, may avoid liability by causing his or her dissent to such actions to be entered in the books containing minutes of the meetings of the board of directors at the time such action occurred or immediately after such absent director receives notice of the unlawful acts.

As permitted by the DGCL, the Registrant has entered into separate indemnification agreements with each of the Registrant's directors and certain of the Registrant's officers which would require the Registrant, among other things, to indemnify them against certain liabilities which may arise by reason of their status as directors, officers, or certain other employees.

The Registrant has obtained insurance policies under which its directors and officers are insured, within the limits and subject to the limitations of those policies, against certain expenses in connection with the defense of, and certain liabilities which might be imposed as a result of, actions, suits, or proceedings to which they are parties by reason of being or having been directors or officers. The coverage provided by these policies may apply whether or not the Registrant would have the power to indemnify such person against such liability under the provisions of the DGCL.

------

These indemnification provisions and the indemnification agreements entered into between the Registrant and the Registrant's officers and directors may be sufficiently broad to permit indemnification of the Registrant's officers and directors for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.

**Item 7. Exemption from Registration Claimed.** 

Not applicable.

**Item 8. Exhibits.** 

The Registrant has filed the exhibits listed on the accompanying Exhibit Index of this Registration Statement.

**EXHIBIT INDEX** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Exhibit**<br> **Number** | **Exhibit Description** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Exhibit**<br> **Number** | **Exhibit Description** | **Form** | **File No.** | **Exhibit** | **Filing Date** |
| 4.1 | [Specimen Common Stock Certificate.](http://www.sec.gov/Archives/edgar/data/1853138/000119312525225299/d933659dex44.htm) | 8-K | 001-41691 | 4.4 | September 30, 2025 |
| 5.1\* | [Opinion of Wilson Sonsini Goodrich & Rosati, P.C.](d126603dex51.htm) |  |  |  |  |
| 23.1\* | [Consent of Ernst & Young LLP, independent registered public accounting firm of Kodiak Robotics, Inc.](d126603dex231.htm) |  |  |  |  |
| 23.2\* | [Consent of Deloitte & Touche LLP independent registered public accounting firm of Kodiak AI, Inc.](d126603dex232.htm) |  |  |  |  |
| 23.3\* | [Consent of Wilson Sonsini Goodrich & Rosati, P.C. (included in Exhibit 5.1 hereto).](d126603dex51.htm) |  |  |  |  |
| 24.1\* | [Power of Attorney (included on the signature page hereto).](#sig) |  |  |  |  |
| 99.1 | [Kodiak AI, Inc. 2025 Equity Incentive Plan and forms of agreements thereunder.](http://www.sec.gov/Archives/edgar/data/1853138/000119312525225299/d933659dex1015.htm) | 8-K | 001-41691 | 10.15 | September 30, 2025 |
| 99.2 | [Kodiak AI, Inc. 2025 Employee Stock Purchase Plan and forms of agreements thereunder.](http://www.sec.gov/Archives/edgar/data/1853138/000119312525225299/d933659dex1016.htm) | 8-K | 001-41691 | 10.16 | September 30, 2025 |
| 107\* | [Filing Fees.](d126603dexfilingfees.htm) |  |  |  |  |

---

\* Filed herewith.

------

**Item 9. Undertakings.** 

A. The undersigned Registrant hereby undertakes:

1) To file, during any period in which offers or sales are being made, 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 the 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 the 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 was 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 a 20% change in the maximum aggregate offering price set forth in the "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 the
Registration Statement or any material change to such information in the Registration Statement; *provided, however*, that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective amendment
by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. 

3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

B. The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act(and, where applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.

C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Mountain View, California on March 11, 2026.

---

| | |
|:---|:---|
| **KODIAK AI, INC.** | **KODIAK AI, INC.** |
| By: | /s/ Donald Burnette |
|  | Donald Burnette |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Donald Burnette, Jordan Coleman and Surajit Datta, and each one of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for them and in their name, place and stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments) on Form S-8, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as they might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

------

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Donald Burnette<br> Donald Burnette | Chief Executive Officer and Director<br> (Principal Executive Officer) | March 11, 2026 |
| /s/ Surajit Datta<br> Surajit Datta | Chief Financial Officer<br> (Principal Financial and Accounting Officer) | March 11, 2026 |
| /s/ Mohamed Elshenawy<br> Mohamed Elshenawy | Director | March 11, 2026 |
| /s/ Kenneth Goldman<br> Kenneth Goldman | Director | March 11, 2026 |
| /s/ James Reed<br> James Reed | Director | March 11, 2026 |
| /s/ Allyson Satin<br> Allyson Satin | Director | March 11, 2026 |
| /s/ Kristin Sverchek<br> Kristin Sverchek | Director | March 11, 2026 |
| /s/ Scott Tobin<br> Scott Tobin | Director | March 11, 2026 |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | |
|:---|:---|
| ![LOGO](g126603dsp11.jpg) | Wilson Sonsini Goodrich & Rosati |
| ![LOGO](g126603dsp11.jpg) | Professional Corporation<br>650 Page Mill Road |
| ![LOGO](g126603dsp11.jpg) | Palo Alto, California 94304-1050 |
| ![LOGO](g126603dsp11.jpg) | <br> O: 650.493.9300 |
|  | F: 650.493.6811 |

---

March 11, 2026

Kodiak AI, Inc.

1049 Terra Bella Avenue

Mountain View, California 94043

---

| | |
|:---|:---|
| **Re:** | **Registration Statement on Form S-8**  |

---

Ladies and Gentlemen:

We have examined the Registration Statement on Form S-8 (the "<u>Registration Statement</u>") to be filed by Kodiak AI, Inc., a Delaware corporation (the "<u>Company</u>"), with the Securities and Exchange Commission (the "<u>Commission</u>") on or about the date hereof, relating to the registration under the Securities Act of 1933, as amended, of an aggregate of 10,901,431 shares of common stock, par value $0.0001 per share (the "<u>Shares</u>"), consisting of (i) 9,084,526 shares of common stock to be issued under the Kodiak AI, Inc. 2025 Equity Incentive Plan (the "<u>2025 Plan</u>") and (ii) 1,816,905 shares of common stock to be issued under the Kodiak AI, Inc. 2025 Employee Stock Purchase Plan (the "<u>ESPP</u>").

On the basis of the foregoing, and in reliance thereon, we are of the opinion that the Shares, when issued and sold in the manner described in the 2025 Plan or the ESPP, as applicable, and pursuant to the agreements that accompany the 2025 Plan or the ESPP, as applicable, will be legally and validly issued, fully paid and nonassessable.

We hereby consent to the filing of this opinion as an exhibit to the above-referenced Registration Statement and to the use of our name wherever it appears in the Registration Statement and in any amendments thereto. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ Wilson Sonsini Goodrich & Rosati, P.C. |
| WILSON SONSINI GOODRICH & ROSATI<br> Professional Corporation |

---

AUSTIN BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO

SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE

## Exhibit 23.1

**Exhibit 23.1** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Kodiak AI, Inc. 2025 Equity Incentive Plan and Kodiak AI, Inc. 2025 Employee Stock Purchase Plan of Kodiak AI, Inc. of our report dated May 14, 2025 (except for the effects of the reverse recapitalization described in Note 1 and Note 3, as to which the date is March 11, 2026), with respect to the consolidated financial statements of Kodiak AI Inc. (formerly Kodiak Robotics, Inc.) included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

San Jose, CA

March 11, 2026

## Exhibit 23.2

**Exhibit 23.2** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** 

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 11, 2026, relating to the financial statements of Kodiak AI, Inc., appearing in the Annual Report on Form 10-K of Kodiak AI, Inc. for the year ended December 31, 2025.

/s/ Deloitte & Touche LLP

San Jose, California

March 11, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**Kodiak AI, Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.0001 par value per share, reserved for issuance under the Kodiak AI, Inc. 2025 Equity Incentive Plan | Other | 9084526 | $8.61 | $78217768.86 | 0.0001381 | $10801.88 |
| 2 | Equity | Common Stock, $0.0001 par value per share, reserved for issuance under the Kodiak AI, Inc. 2025 Employee Stock Purchase Plan | Other | 1816905 | $7.32 | $13299744.60 | 0.0001381 | $1836.70 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $91517513.46  |  | $12638.58  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $12638.58  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $0.00  |

---

 **Offering Note** <br>

<sup>1</sup> Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Common Stock (the "Common Stock") of Kodiak AI, Inc. (the "Registrant") that become issuable under the Registrant's 2025 Equity Incentive Plan (the "2025 Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding shares of Common Stock. The amount registered represents shares of Common Stock automatically reserved on January 1, 2026 for issuance upon the exercise or settlement of awards that may be granted under the 2025 Plan, which increase is provided for in the 2025 Plan. The proposed maximum offering price per unit is estimated solely for purposes of this offering in accordance with Rule 457(h) and Rule 457(c) of the Securities Act based on the average of the high and low price per share of the Common Stock, as reported on the Nasdaq Global Market on March 5, 2026.

<sup>2</sup> Pursuant to Rule 416(a) of the Securities Act, this Registration Statement shall also cover any additional shares of Common Stock of the Registrant that become issuable under the Registrant's 2025 Employee Stock Purchase Plan (the "2025 ESPP") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding shares of Common Stock. The amount registered represents shares of Common Stock automatically reserved on January 1, 2026 for issuance under the 2025 ESPP, which increase is provided for in the 2025 ESPP. The proposed maximum offering per price unit is estimated solely for purposes of this offering in accordance with Rule 457(h) and Rule 457(c) of the Securities Act based on 85% of the average of the high and low price per share of the Common Stock, as reported on the Nasdaq Global Market on March 5, 2026. Pursuant to the 2026 ESPP, the purchase price of the shares of Common Stock will be 85% of the closing price, as reported on the Nasdaq Global Market on certain dates as set forth in the 2026 ESPP.

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source |
| **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | 1, 2 | Ares Acquisition Corporation II | S-4 | 333-287278 | 05/14/2025 |  | $12638.58 | Equity | Kodiak AI, Inc. Common Stock issuable upon exercise of Warrants and Warrants exercisable for Kodiak AI, Inc. Common Stock | $484765500.00 |  |
| Fee Offset Sources | 3 | Ares Acquisition Corporation II | S-4 | 333-287278 |  | 05/14/2025 |  |  |  |  | $12638.58 |

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 **Rule 457(p) Statement of Withdrawal, Termination, or Completion:** <br>

<sup>1</sup> Under a registration statement on Form S-4 (File No. 333-287278) initially filed by the Registrant on May 14, 2025 and subsequently amended (as amended, the "Business Combination Registration Statement"), the Registrant registered 14,300,000 Private Placement Warrants (as defined therein) and 25,000,000 Public Warrants (as defined therein). The Business Combination Registration Statements also registered the Common Stock issuable upon the exercise of the Public Warrants and Private Placement Warrants. The Registrant subsequently removed from registration under the Business Combination Registration Statement the Common Stock issuable upon exercise of the Public Warrants and the Private Placement Warrants. A filing fee of $74,217.60 was previously paid in connection with the Public Warrants and Private Placement Warrants on the Business Combination Registration Statement (the "Filing Fee"). On December 1, 2025 the Registrant filed a registration statement on Form S-8 (File No. 333-291864) that used $49,563.03 of the Filing Fee, resulting in a remaining fee offset balance of $24,654.57 (the "Remaining Filing Fee Balance"). In accordance with Rule 457(p) of the Securities Act, the Remaining Filing Fee Balance will offset the filing fee due pursuant to this Registration Statement.

 **Offset Note** <br>

<sup>2</sup> Under the Business Combination Registration Statement, the Registrant registered 14,300,000 Private Placement Warrants (as defined therein) and 25,000,000 Public Warrants (as defined therein). The Business Combination Registration Statements also registered the Common Stock issuable upon the exercise of the Public Warrants and Private Placement Warrants. The Registrant subsequently removed from registration under the Business Combination Registration Statement the Common Stock issuable upon exercise of the Public Warrants and the Private Placement Warrants. The Registrant previously paid the Filing Fee and in accordance with Rule 457(p) of the Securities Act $12,638.58 of the Remaining Filing Fee Balance will be used to offset the filing fee due pursuant to this Registration Statement.

<sup>3</sup> Under the Business Combination Registration Statement, the Registrant registered (i)14,300,000 Private Placement Warrants and (ii) 25,000,000 Public Warrants. The Business Combination Registration Statement also registered the Common Stock issuable upon the exercise of the Public Warrants and Private Placement Warrants. The Registrant subsequently removed from registration under the Business Combination Registration Statement the Common Stock issuable upon exercise of the Public Warrants and the Private Placement Warrants. The Registrant previously paid the Filing Fee and in accordance with Rule 457(p) of the Securities Act $12,638.58 of the Remaining Filing Fee Balance will offset the filing fee due pursuant to this Registration Statement.