SEC Comment Letter 0000000000-24-013447 to Cyngn Inc. (CYN)

Cyngn Inc.
Date: Dec. 5, 2024 · CIK: 0001874097 · Accession: 0000000000-24-013447

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File numbers found in text: 333-283514

Date

December 5, 2024

Author

Office of Technology

Form

UPLOAD

Company

Cyngn Inc.

Letter

December 5, 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 November 27, 2024 File No. 333-283514 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 Mariam Mansaray at 202-551-6356 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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December 5, 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 November 27, 2024
File No. 333-283514
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 Mariam Mansaray at 202-551-6356 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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