January 10, 2024

VIA EDGAR

United States 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-3

Filed January 5, 2024

File No. 333-276401

Dear Mr. Pattan:

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-3, as amended (File No. 333-276401), be accelerated and that it be declared effective on January 12, 2024, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

Please direct any questions regarding this filing to Michael J. Blankenship of Winston & Strawn LLP at (713) 651-2678.

Very truly yours,
RUBICON TECHNOLOGIES, INC.
By:	/s/ Kevin Schubert
	Name:	Kevin Schubert
	Title:	Chief Financial Officer

cc:	Philip Rodoni
	Chief Executive Officer
	Rubicon Technologies, Inc.

cc:	Michael J. Blankenship
	Winston & Strawn LLP