0001829126-23-001237.txt : 20230302 0001829126-23-001237.hdr.sgml : 20230302 20230131172820 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 CORRESP 1 filename1.htm

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