Correspondence 0001213900-24-110111 from Cyngn Inc. (CYN)
Cyngn Inc.
Date: Dec. 18, 2024 · CIK: 0001874097 · Accession: 0001213900-24-110111
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File numbers found in text: 333-283514
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CORRESP
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CYNGN INC.
1015 O’Brien Dr.
Menlo Park, CA 94025
December 18, 2024
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 (the “Registration Statement”)
File No. 333-283514
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 4:30 PM Eastern Time, Thursday,
December 19, 2024, or as soon as practicable thereafter.
Very truly yours,
Cyngn Inc.
By:
/s/ Lior Tal
Lior Tal
Chief Executive Officer