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SEC Company Response from CIRTRAN (CIRX) — Jan 14, 2026

CIRTRAN CORP
Date: Jan. 14, 2026 · CIK: 0000813716 · Accession: 0001493152-26-002244

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-292591

Date
Jan. 14, 2026
Author
CirTran
Form
CORRESP
Company
CIRTRAN CORP

Letter

Division of Corporate Finance 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.

Show Raw Text
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