CORRESP Filing
Cycurion, Inc.
Date: May 14, 2025 · CIK: 0001868419 · Accession: 0001641172-25-010148
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287052
Letter
CYCURION, INC.
Boro Place, Fourth Floor
McLean, VA 22102
May 14, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street N.E.
Washington, D.C. 20549
Re: Cycurion, Inc.
Registration Statement on Form S-1, as amended
Initially Filed May 7, 2025
File No. 333-287052
Ladies and Gentlemen:
Cycurion, Inc. (the "Company") hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1, initially filed with the U.S. Securities and Exchange Commission (the "Commission") on May 7, 2025, as amended (File No. 333-287052), be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on Wednesday, May 14, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Seward & Kissel LLP, request by telephone that such Registration Statement be declared effective, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").
The Company hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company 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.
The Company is aware of its obligations under the Act.
Please contact Keith J. Billotti of Seward & Kissel LLP at (212) 574-1274, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
CYCURION,
INC.
Show Raw Text
CORRESP 1 filename1.htm CYCURION, INC. 1640 Boro Place, Fourth Floor McLean, VA 22102 May 14, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Cycurion, Inc. Registration Statement on Form S-1, as amended Initially Filed May 7, 2025 File No. 333-287052 Ladies and Gentlemen: Cycurion, Inc. (the "Company") hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1, initially filed with the U.S. Securities and Exchange Commission (the "Commission") on May 7, 2025, as amended (File No. 333-287052), be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on Wednesday, May 14, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Seward & Kissel LLP, request by telephone that such Registration Statement be declared effective, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act"). The Company hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company 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. The Company is aware of its obligations under the Act. Please contact Keith J. Billotti of Seward & Kissel LLP at (212) 574-1274, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, CYCURION, INC. By: /s/ Alvin McCoy III Name: Alvin McCoy III Title: Chief Financial Officer