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                                                           February 24, 2026

Michael Huang
Chief Financial Officer
RICHTECH ROBOTICS INC.
2975 Lincoln Rd
Las Vegas, NV 89115

       Re: RICHTECH ROBOTICS INC.
           Registration Statement on Form S-1
           Filed February 18, 2026
           File No. 333-293535
Dear Michael Huang:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Matthew Derby at 202-551-3334 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology