SEC Comment Letter 0000000000-24-004256 to Cyngn Inc. (CYN)
Cyngn Inc.
Date: April 18, 2024 · CIK: 0001874097 · Accession: 0000000000-24-004256
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278671
Letter
United States securities and exchange commission logo April 18, 2024 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 April 12, 2024 File No. 333-278671 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 Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551- 3334 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
April 18, 2024
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 April 12, 2024
File No. 333-278671
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 Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-
3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Marcelle S. Balcombe