Luka, Inc. is an artificial intelligence startup company that specializes in developing conversational AI technology. The company was founded in 2015 and is headquartered in San Francisco, California. Luka's flagship product is the Luka AI chatbot, which allows users to have natural language conversations with the chatbot on a wide range of topics, such as entertainment, news, and personal interests. Luka also offers an AI platform that enables businesses to develop their own chatbots and voice assistants. In addition to chatbots, Luka is also involved in research and development in the field of natural language processing and deep learning.