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Correspondence 0001213900-23-093385 from Cyngn Inc. (CYN)

Cyngn Inc.
Date: Dec. 6, 2023 · CIK: 0001874097 · Accession: 0001213900-23-093385

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File numbers found in text: 333-275530

Date
December 6, 2023
Author
Lior Tal
Form
CORRESP
Company
Cyngn Inc.

Letter

CYNGN INC.

1015 O’Brien Dr.

Menlo Park, CA 94025

(650) 924-5905

December 6, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: Cyngn Inc.

Registration Statement on Form S-1

Filed December 5, 2023

File No. 333-275530

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cyngn Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 PM Eastern Time, December 7, 2023, or as soon as practicable thereafter.

Very truly yours,
Cyngn Inc.

Show Raw Text
CORRESP
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filename1.htm

CYNGN INC.

1015 O’Brien Dr.

Menlo Park, CA 94025

(650) 924-5905

December 6, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 Re: Cyngn Inc.

Registration Statement on
Form S-1

Filed December 5, 2023

File No. 333-275530

Ladies and Gentlemen:

Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Cyngn Inc. hereby respectfully requests acceleration of the effectiveness of
the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 PM Eastern Time, December
7, 2023, or as soon as practicable thereafter.

    Very truly yours,

    Cyngn Inc.

    By:
    /s/ Lior Tal

    Lior Tal

    Chief Executive Officer