SEC Comment Letter for CYBRIATECH INC (CIK 0002072184) — Jan 15, 2026
CYBRIATECH INC (CIK 0002072184)
Date: Jan. 15, 2026 · CIK: 0002072184 · Accession: 0000000000-26-000579
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File numbers found in text: 333-287896
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January 15, 2026
Hongyan Yu
Chief Executive Officer
Cybriatech Inc
B2, 6/F, Phase-2 Hang Fund Industrial Building
2G, Hok Yuen Street, Hung Hom, Kowloon
Hong Kong
Re:Cybriatech Inc
Amendment No. 5 to Registration Statement on Form S-1
Filed January 6, 2026
File No. 333-287896
Dear Hongyan Yu:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments. Unless we note
otherwise, any references to prior comments are to comments in our December 2, 2025 letter.
Amendment No. 5 to Registration Statement on Form S-1
Risk Factors, page 10
1.We note your amended disclosure in response to prior comment 1 and reissue it in
part. Please add to or revise your current risk factors to include the material risks
associated with operating with one customer agreement, which we note is for $30,000
and for a duration of six months from December 15, 2025. Please also specifically
address any risks related to your ability to continue operations once this customer
agreement terminates.
January 15, 2026
Page 2
Signatures, page II-5
2.Your signature dates are as of January 6, 2025. Please update your signature page to
the date of the filing
Please contact Abe Friedman at 202-551-8298 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Kate Beukenkamp at 202-551-3861 or Cara Wirth at 202-551-7127 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Shiqin Wang