January 31, 2023
VIA EDGAR
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.
| Very truly yours, | |||||
| RUBICON TECHNOLOGIES, INC. | |||||
| By: | /s/ Jevan Anderson | ||||
| Name: | Jevan Anderson | ||||
| Title: | Chief Financial Officer | ||||
| cc: | Phil Rodoni |
| Chief Executive Officer | |
| Rubicon Technologies, Inc. |
| cc: | Evan D’Amico |
| Gibson, Dunn & Crutcher LLP |
