United States securities and exchange commission logo

                          November 23, 2022

       Mallorie Burak
       Chief Financial Officer
       Knightscope, Inc.
       1070 Terra Bella Avenue
       Mountain View, California 94043

                                                        Re: Knightscope, Inc.
Statement on Form S-1
                                                            Filed November 10,
                                                            File No. 333-268315

       Dear Mallorie Burak:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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

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

       Form S-1 filed November 10, 2022

       CASE Acquisition, page 1

   1.                                                   We note that you have
not provided financial statements or pro forma financial
                                                        information for your
acquisition of CASE Emergency Systems. Please provide us with
                                                        your significance
calculations under Rule 3-05 of Regulation S-X.
               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.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
 Mallorie Burak
Knightscope, Inc.
November 23, 2022
Page 2

       Please contact Erin Donahue at 202-551-6063 or Jay Ingram at
202-551-3397 with any

FirstName LastNameMallorie Burak                        Sincerely,
Comapany NameKnightscope, Inc.
                                                        Division of Corporation
November 23, 2022 Page 2                                Office of Manufacturing
FirstName LastName