SEC Company Response from CYBRIATECH INC (CIK 0002072184) — Jan 6, 2026
CYBRIATECH INC (CIK 0002072184)
Date: Jan. 6, 2026 · CIK: 0002072184 · Accession: 0001683168-26-000117
AI Filing Summary & Sentiment
File numbers found in text: 333-287896
Referenced dates: December 2, 2025
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CORRESP
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Cybriatech Inc.
B2, 6/F, Phase-2 Hang Fund Industrial Building
2G, Hok Yuen Street, Hung Hom, Kowloon
Hong Kong
January 6, 2026
Via Edgar
Office of Trade & Services
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Cybriatech Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed October 15, 2025
File No. 333-287896
Dear Officer:
This letter is in response to the letter dated December 2, 2025, from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to Cybriatech Inc.
(the “Company,” “we,” and “our”). For ease of reference, the Staff’s comments are recited below
in bold and are followed by the Company’s responses. Amendment No. 5 to the Registration Statement on Form S-1 (the “S-1/A”)
is being filed to accompany this letter.
Amendment No. 4 to Registration Statement on Form S-1 filed on
October 15, 2025
Risk Factors, page 8
1.
We note your response to prior comment 1, including your
revisions to state that you do not have any effective customer agreements that are currently generating revenue, and reissue in
part. Please add risk factor disclosure to address this point by way of stand-alone risk factor or otherwise, including the current
or potential impact on your financial condition and results of operation as well as liquidity and ability to continue as a going
concern. Please also revise your Description of Business section to prominently state this information and clarify whether the
disclosure in your Overview of Current Operations section is aspirational.
Response: In response to the Staff’s comment, the
Company advises the Staff that the Company has revised on page 35 of and throughout the Registration Statement to disclose that we have
one effective customer agreement that is currently generating revenue.
Financial Statements, page F-1
2.
Please update your financial statements and related disclosures in accordance with Rule 8-08 of Regulation S-X.
Response: In response to the Staff’s comment, the
Company has updated its financial statements and related disclosures in accordance with Rule 8-08 of Regulation S-X.
Thank you in advance for your assistance in reviewing our responses
and the Amendment No. 5 to Form S-1. Should you have any questions with respect to the above responses or the Form S-1/A, please do not
hesitate to contact me.
Sincerely,
/s/ Hongyan Yu
Hongyan Yu
Chief Executive Officer