SEC Comment Letter for CYBRIATECH INC (CIK 0002072184) — Jan 27, 2026
CYBRIATECH INC (CIK 0002072184)
Date: Jan. 27, 2026 · CIK: 0002072184 · Accession: 0000000000-26-000808
AI Filing Summary & Sentiment
File numbers found in text: 333-287896
Letter
January 27, 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. 6 to Registration Statement on Form S-1 Filed January 20, 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 January 15, 2026 letter. Amendment No. 6 to Registration Statement on Form S-1 Financial Statements, page F-1 1.Please revise to update your financial statements and related disclosures to comply with Rule 8-08 of Regulation S-X.
January 27, 2026 Page 2 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
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January 27, 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. 6 to Registration Statement on Form S-1
Filed January 20, 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 January 15, 2026 letter.
Amendment No. 6 to Registration Statement on Form S-1
Financial Statements, page F-1
1.Please revise to update your financial statements and related disclosures to comply with
Rule 8-08 of Regulation S-X.
January 27, 2026
Page 2
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