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
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CORRESP
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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