SEC Comment Letter 0000000000-23-012753 to Cyngn Inc. (CYN)
Cyngn Inc.
Date: Nov. 21, 2023 · CIK: 0001874097 · Accession: 0000000000-23-012753
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Reasoning
File numbers found in text: 333-275530
Letter
United States securities and exchange commission logo November 21, 2023 Lior Tal Chief Executive Officer Cyngn Inc. 1015 O’Brien Dr., Menlo Park, CA 94025 Re:Cyngn Inc. Registration Statement on Form S-1 Filed November 14, 2023 File No. 333-275530 Dear Lior Tal: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Charli Gibbs-Tabler at 202-551-6388 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Marcelle S. Balcombe
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United States securities and exchange commission logo
November 21, 2023
Lior Tal
Chief Executive Officer
Cyngn Inc.
1015 O’Brien Dr.,
Menlo Park, CA 94025
Re:Cyngn Inc.
Registration Statement on Form S-1
Filed November 14, 2023
File No. 333-275530
Dear Lior Tal:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Charli Gibbs-Tabler at 202-551-6388 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Marcelle S. Balcombe