SEC Company Response from CIRTRAN (CIRX) — Jan 14, 2026
CIRTRAN CORP
Date: Jan. 14, 2026 · CIK: 0000813716 · Accession: 0001493152-26-002244
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File numbers found in text: 333-292591
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CORRESP 1 filename1.htm CirTran Corporation 6360 S Pecos Road, Suite 8 Las Vegas, NV 8912 January 14, 2026 Division of Corporate Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: CirTran Corp. Registration Statement Form S-1 – Acceleration Request File No. 333-292591 Dear Sirs and/or Madam: This letter serves as our request, in accordance with Rule 461, for acceleration of the effectiveness of the above-referenced Registration Statement, as amended, (filed pursuant to Form S-1) to January 16, 2026 at 4:00 p.m., or as soon thereafter as practicable. We advise you, in connection with Rule 460, that no preliminary prospectuses have been distributed. In that respect and in furtherance of our Acceleration Request, we herewith acknowledge that: ● Should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, it does not foreclose the Commission from taking any action with respect to the filing; ● The action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve NightFood Holdings, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ● CirTran Corp. may not assert staff comments and the Declaration of Effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, CirTran Corp. /s/ Iehab Hawatmeh Iehab Hawatmeh, CEO