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                              September 14, 2023

       Zhenwu Huang
       Chief Executive Officer
       Richtech Robotics Inc.
       4175 Cameron St Ste 1
       Las Vegas, NV 89103

                                                        Re: Richtech Robotics
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed September 1,
2023
                                                            File No. 333-273628

       Dear Zhenwu Huang:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 filed September 1,
2023

       Capitalization, page 35

   1.                                                   Please provide us with
your calculations that support the pro forma, as adjusted cash,
                                                        additional
paid-in-capital, total stockholders' equity and total capitalization or revise
as
                                                        necessary. In this
regard, it appears the pro forma, as adjusted cash amount was
                                                        determined by adding
gross proceeds of $15,000,000 to historical amounts rather
                                                        than net proceeds of
$13,060,000. In addition, the pro forma, as adjusted additional paid
                                                        in capital, total
shareholders    equity and total capitalization appear to have been
                                                        determined by adding
net proceeds of $12,878,000 to historical amounts rather than net
                                                        proceeds of
$13,060,000. Similar revisions should be made to your pro forma as adjusted
                                                        net tangible book
value, as necessary.
 Zhenwu Huang
Richtech Robotics Inc.
September 14, 2023
Page 2

        You may contact Megan Akst, Senior Staff Accountant, at (202) 551-3407
or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions
regarding comments
on the financial statements and related matters. Please contact Mariam
Mansaray, Staff Attorney,
at (202) 551-6356 or Matthew Derby, Legal Branch Chief, at (202) 551-3334 with
any other
questions.



                                                           Sincerely,
FirstName LastNameZhenwu Huang
                                                           Division of
Corporation Finance
Comapany NameRichtech Robotics Inc.
                                                           Office of Technology
September 14, 2023 Page 2
cc:       Richard I. Anslow
FirstName LastName