SecProbe.io

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 Correspondence

 January 8, 2026

 US Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 Attn: Sarah Sidwell

 Washington, D.C. 20549

 Re: Cyber Enviro-Tech, Inc.
 Offering Statement on Form 1-A
 Filed on December 30, 2025
 File No. 024-12698

 Dear Ms. Sidwell:

 Pursuant to Rule 252(e) promulgated under the Securities Act of
1933, as amended (the "Act"), Cyber Enviro-Tech, Inc. (the "Company") hereby requests that the Securities and
Exchange Commission (the "Commission") issue a qualification order for the above referenced Offering Statement on Form 1-A,
so that it may be qualified by 4:00 pm., Eastern Time on Friday, December 9, 2026, or as soon thereafter as is practicable.

 We understand that the Commission will not be reviewing the filing.

 The Company is aware of its responsibilities under the Act, as
they relate to this offering of securities. As requested, the Company further acknowledges that:

 · Should the Commission or the staff, acting pursuant to delegated
authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;

 · The action of the Commission or the staff, acting pursuant
to delegated authority, in qualifying the filing, does not relieve the Company from its responsibility for the adequacy and accuracy of
the disclosures in the filing; and

 · The Company may not assert staff comments and/or qualification
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 The Company acknowledges that the Company and its management are
responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the
staff.

 If you have any questions, please contact our counsel, Jonathan
Leinwand at (954) 903-7856.

 Thank you in advance for your assistance.

 Very Truly Yours,

 Cyber Enviro-Tech, Inc.

 By: /s/ Kim Southworth

 Kim Southworth

 (Principal Executive Officer)

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 7, 2026

Kim Southworth
Chief Executive Officer
Cyber Enviro-Tech, Inc.
6991 E. Camelback Road
Suite D-300
Scottsdale, AZ 85251

 Re: Cyber Enviro-Tech, Inc.
 Offering Statement on Form 1-A
 Filed on December 30, 2025
 File No. 024-12698
Dear Kim Southworth:

 This is to advise you that we do not intend to review your offering
statement.

 We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff. We also remind you that, following qualification of
your Form 1-A,
Rule 257 of Regulation A requires you to file periodic and current reports,
including a Form
1-K which will be due within 120 calendar days after the end of the fiscal year
covered by the
report.

 Please contact Sarah Sidwell at 202-551-4733 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Jonathan Leinwand
</TEXT>
</DOCUMENT>

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Correspondence

CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85251

Telephone number. 866-687-6856

December 12, 2023

    To:

    Mr. Eranga Dias, LL.M.

    Attorney Advisor

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1/A, File No. 333-275270

    Filed November 28, 2023

Dear Mr. Dias:

I am the Chief Executive
Officer of Cyber Enviro-Tech, Inc., a Wyoming Corporation.  I respectfully request that the Commission accelerate the effective date
of our company’s Registration Statement on Form S-1/A thereto to December 14, 2023, at 2:00 pm Pacific Standard Time, or soon thereafter
as practicable.

The company hereby
acknowledges that:

    1.

    Should the Commission of the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

    2.

    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve our company from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    3.

    The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1/A registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise, we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905, (714-427-0222) telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim D. Southworth

Kim D. Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

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Correspondence

CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85251

Telephone number. 866-687-6856

November 20, 2023

    To:

    Mr. Eranga Dias, LL.M.

    Attorney Advisor

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    DiasE@SEC.GOV

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1, File No. 333-275270

    Filed November 1, 2023

Dear Mr. Dias:

I am the Chief Executive
Officer of Cyber Enviro-Tech, Inc., a Wyoming Corporation.  I respectfully request that the Commission withdraw our request to accelerate
the effective date of our company’s Registration Statement on Form S-1 thereto to November 20, 2023, at 3:00 pm Eastern Standard
Time, or soon thereafter as practicable.

The company hereby
acknowledges that:

    1.

    Should the Commission of the staff, acting pursuant
    to delegated authority, declare the filing effective, it does

    not foreclose the Commission from taking any
    action with respect to the filing.

    2.

    The action of the Commission or the staff, acting
    pursuant to delegated authority, in declaring the filing

    effective, does not relieve our company from
    our full responsibility for the adequacy and accuracy of the

    disclosure in the filing; and

    3.

    The company may not assert staff comments and
    the declaration of effectiveness as a defense in any

    proceeding initiated by the Commission or any
    person under the federal securities laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise, we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905, (714-427-0222) telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim Southworth

Kim Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

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Correspondence

CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85234

Telephone number. 866-687-6856

November 14, 2023

    To:

    Mr. Eranga Dias, LL.M.

    Attorney Advisor

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1, File No. 333-275270

    Filed November 1, 2023

Dear Mr. Dias:

I am the Chief
Executive Officer of Cyber Enviro-Tech, Inc., a Wyoming Corporation.  I respectfully request that the Commission accelerate the
effective date of our company’s Registration Statement on Form S-1 thereto to November 17, 2023, at 2:00 pm Eastern
Standard Time, or soon thereafter as practicable.

The company hereby
acknowledges that:

1.  Should the Commission of the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing.

2.  The action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve our company from our full responsibility for the adequacy and accuracy of the disclosure in the
filing; and

3.  The company may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise, we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905, (714-427-0222) telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim Southworth

Kim Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

United States securities and exchange commission logo
November 9, 2023
Kim Southworth
Chief Executive Officer
Cyber Enviro-Tech, Inc.
6991 E. Camelback Road, Suite D-300
Scottsdale, Arizona 85251
Re:Cyber Enviro-Tech, Inc.
Registration Statement on Form S-1
Filed November 1, 2023
File No. 333-275270
Dear Kim Southworth:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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Correspondence

CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85234

Telephone number. 866-687-6856

January 13, 2023

    To:

    Ms. Erin Donahue/Jay Ingram

    Staff Attorney

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1/A, File No. 333-267560

    Filed September 22, 2022

Dear Mr. Donahue:

I am the Chief Executive
Officer of Cyber Enviro-Tech, Inc., a Wyoming Corporation.  I respectfully request that the Commission accelerate the effective date
of our company’s Registration Statement on Form S-1/A thereto to January 19, 2023, at 2:00 pm Eastern Standard Time, or soon thereafter
as practicable.

The company hereby
acknowledges that:

    1.

Should the Commission of the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing.

    2.

The action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not relieve our company from our full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

    3.

The company may not assert staff comments and
the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise, we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905, (714-427-0222) telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim Southworth

Kim Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

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CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85234

Telephone number. 866-687-6856

November 22, 2022

    To:

    Ms. Erin Donahue/Jay Ingram

    Staff Attorney

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1, File No. 333-267560

    Filed September 22, 2022

Dear Mr. Donahue:

I am the Chief Executive Officer
of Cyber Enviro-Tech, Inc., a Wyoming Corporation. I respectfully request that the Commission accelerate the effective date of our
company’s Registration Statement on Form S-1 thereto to November 23, 2022, at 2:00 pm Eastern Standard Time, or soon thereafter
as practicable.

The company hereby
acknowledges that:

    1.

Should the Commission of the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing.

    2.

The action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not relieve our company from our full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

    3.

The company may not assert staff comments and
the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905 telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim D. Southworth

Kim D. Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

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CYBER ENVIRO-TECH, INC.

6991 E. Camelback Road, Suite D-300

Scottsdale, Arizona 85234

Telephone number. 866-687-6856

November 21, 2022

    To:

    Ms. Erin Donahue/Jay Ingram

    Staff Attorney

    United States Securities and Exchange Commission

    100 F Street N.E.

    Washington D.C. 20549

    Re:
    Cyber Enviro-Tech, Inc.

    Registration Statement on Form S-1, File No. 333-267560

    Filed April 6, 2021

Dear Mr. Donahue:

I am the Chief Executive Officer
of Cyber Enviro-Tech, Inc., a Wyoming Corporation.  I respectfully request that the Commission accelerate the effective date of our
company’s Registration Statement on Form S-1 thereto to November 23, 2022, at 2:00 pm Eastern Standard Time, or soon thereafter
as practicable.

The company hereby
acknowledges that:

    1.

Should the Commission of the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing.

    2.

The action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not relieve our company from our full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

    3.

The company may not assert staff comments and
the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

The company further acknowledges
our full awareness of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed offering of the securities specified in our Form S-1 registration statement.

Thank you for your expedient
and diligent review of this file.  If any further questions or comments should arise we request that the Staff contact Mina Tran,
Esq. at Tran Law Group at (800) 997-7905 telephone or email mina@tranlawgroup.us with any questions or comments.

Sincerely,

/s/ Kim D. Southworth

Kim D. Southworth, Chief Executive Officer

Cyber Enviro-Tech, Inc.

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Correspondence

CYBER ENVIRO-TECH, INC.

6991 Camelback Road, suite D-300

Scottsdale, Arizona 8534

Telephone (866) 687-6856

Date November 4, 2022

Division of Corporation Finance

United States Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

Attention: Erin Donahue, Jay Ingram

RE:  Cyber Enviro-Tech, Inc. (“Registrant”)
Amendment No. 1 to Registration Statement on Form
S-1
Filed September 22, 2022
File No. 333-267560

Dear Ms. Donahue, Jay Ingram

The Registrant hereby
files its Amendment No. 1 to Registration Statement on Form S-1 (“Amendment No. 1”). The Amendment No. 1 has been revised
in accordance with the Commission’s October 17, 2022 comment letter (“Comment Letter”).

To assist the staff in its review of Registrants
responses, we have provided a copy of Amendment No. 1 “marked to show changes”, and our responses below correspond to each
comment number in the Comment Letter.

General

1. We note you have experienced some supply chain
issues. Please provide more information on how your business segments, products, lines of service, projects, or operations are materially
impacted by supply chain disruptions. For example, discuss whether you have to expect to:

• suspend the production, purchase, sale or maintenance
of certain items;

• experience labor shortages that impact your
business;

• experience cybersecurity attacks in your supply
chain;

• experience higher costs due to constrained capacity
or increased commodity prices or

challenges sourcing materials; or

• experience surges or declines in consumer demand
for which you are unable to adequately adjust your supply.

In response to your
comment, we have revised the disclosure on Form S-1/A, page #10 to more clearly state that the company’s supply chain disruptions
which has delayed getting its oil field back into full production.

WE CURRENTLY
DEPEND UPON THIRD-PARTY SUPPLIERS AND EXPECT TO DEPEND ON THIRD PARTY SUPPLIERS IN THE FUTURE, INCLUDING CONTRACT MANUFACTURERS
AND SINGLE SOURCE SUPPLIERS, MAKING US VULNERABLE TO SUPPLY PROBLEMS AND PRICE FLUCTUATIONS.

We have experienced longer
lead times in the supply of our components because of global supply chain disruption caused in-part by the ongoing COVID-19 pandemic,
which have led to the building-up in inventory as well as the significant increase in prepaid inventory as suppliers are requiring upfront
deposits.

We rely on or will
rely on third-party suppliers, including in some instances single source suppliers, to provide us with components of our oil production
technologies and manufacturing of our water filtration system.

We will enter into
supply agreements prior to commercial manufacture of our water filtration system (as of this date we have not entered into any agreements)
to minimize risk associated with such things as the potential for loss of commercial access to the product, change or modification to
the product, payment terms, and shelf life or stability that could negatively affect our manufactured products. All other supplies are
subject to standard purchasing terms. The number of suppliers feeding into the production of our water filtration system is expected to
be in excess of five worldwide. We consider a select few of these suppliers, located in the United States, and Europe, as critical single
source providers of components. We may also fail to secure terms within supply agreements to effectively mitigate all risks associated
with the use of a third-party provider.

In addition, we
may purchase supplies through purchase orders and may not have long-term supply agreements with, or guaranteed commitments from, many
of our suppliers, including single source suppliers. Additionally, we will rely on contract manufacturers for the production of our water
filtration system. We depend on our suppliers and contract manufacturers to provide us with materials in a timely manner that meet our
and their quality, quantity and cost requirements. These suppliers and contract manufacturers may encounter problems during manufacturing,
delivery, or any other issue for a variety of reasons, any of which could delay or impede their ability to meet our

    ·
    ceasing to produce the
    components we need or ending their business relationship with us;

    ·
    limited inventory and inability for our suppliers to produce more
    than our original customer demand forecasts;

    ·
    limited availability of additional or alternate suppliers and contracts
    manufacturers;

    ·
    potential supply chain disruptions and
        shortages due to the COVID-19 pandemic.

    Any of the foregoing
    may adversely and materially affect our business. And despite our continuous efforts

    to procure additional
    alternate third-party suppliers and contract manufacturers, we cannot guarantee we will find alternatives, or that we will not be
    affected by supply chain disruptions, shortages, and other issues.

2.  We note that your common stock is quoted on the OTC Pink tier and that the selling stockholders
may sell their shares at prevailing market prices. Please note that the OTC Pink market is not an established public trading market into
which a selling stockholder may offer and sell shares at other than a fixed price. Accordingly, please revise your cover page disclosure,
and make corresponding changes elsewhere in the prospectus, to disclose a fixed price at which the selling stockholders will offer and
sell shares until your shares are listed on a national securities exchange or quoted on the OTC Bulletin Board, OTCQX, or OTCQB, at which
time they may be sold at prevailing market prices. Refer to Item 501(b)(3) of Regulation S-K.

In response to your
comment, we have revised the disclosure on Form S-1/A, on the cover page and through out to clarify and more clearly state that the company’s
disclose a fixed price at which the selling stockholders will offer and sell shares until your shares are listed on a national securities
exchange.

The Selling Shareholders 6,698,780 shares
may sell some or all of their shares at $0.40 per share until the shares are listed on a national securities exchange or quoted on the
OTC Bulletin Board, OTCQX, or OTCQB, at which time they may be sold at prevailing market prices. Refer to Item 501(b)(3) of Regulation
S-K.

3.  Please provide prominent disclosure of Mr. Southworth's involvement with other companies
that have reporting obligations under the federal securities laws. This includes, without limitation, Gold Standard Mining Corp Co. (CIK
0001705445). For Gold Standard, please explain why the company ceased filing the reports it is required to file pursuant to its reporting
obligations under Section 15 of the Securities Exchange Act of 1934 while Mr. Southworth served as CEO.

In response to your comment, we have revised the disclosure on Form
S-1/A, on page #38 and through out to clarify and more clearly state Mr. Southworth’s business history.

2016 to 2018, Mr. Southworth was a director
and President of Gold Standard Mining Company.

Gold
Standard Mining Company ("GSMC") or the "Company"), incorporated in the State of Nevada on August 22, 2016. Mr.
Southworth incorporated the company, hired accountants and attorney for the propose of developing
business activities described as a "blank check”. The company filed an S-1 as a blank check company
with the Securitas and Exchange Commission. The company went effective on its S-1 on September 27, 2017. On February 20, 2019,
Mr. Southworth resigned as the President of Gold Standard Mining Company and had no further ownership or involvement with management
of the company.

The following information has not been added to the Company’s
S-1/A.

Mr. Southworth become the President of Gold
Standard Mining Company on August 22, 2016.

On February 20, 2019, Mr. Southworth resigned
as the President of Gold Standard Mining Company. At the time of his resignation the company was current in its filings with the Securities
and Exchange Commission.

The company filed an 8-K addressing the resignation of Mr. Southworth
on February 20, 2019, and the appointment of Lisa Averbuch as the current President.

The 8-K was signed by the President Ms. Averbuck and filed with
Securities and Exchange commission on February 20, 2022.

4.  Please explain why you have not established an escrow account to hold the proceeds that you
have received from reaching the offering's minimum.

In response to your
comment, we have revised the disclosure on Form S-1A, on the cover and through out to clarify and more clearly state that the company
has established an escrow account with Well Fargo Bank to hold the proceeds received from reaching the offering minimum.

Prospectus Summary, page 3

5.  We note that you will be outsourcing the production of your water filtration systems. Please
                                                                              disclose whether you have entered into any outsourcing agreements with third-parties, and if you have, please revise to disclose the
                                                                              material terms of these agreements. Please refer to Item 601(b)(10) of Regulation S-K and file these agreements as exhibits or advise.

In response to your comment, we have revised the disclosure on Form S-1A,
on page #3 and through out to clarify and more clearly state that the company has not yet entered into an agreement with any third-parties
at this time.

CETI will be outsourcing the production
of its water filtration systems. However, the Company intends to generate revenues from its retail sales net margins. At this time CETI
has not entered into any outsourcing agreements with third parties.

Risk Factors, page 9

6.  Please revise your disclosure to include a risk factor related to the risks posed by the
self-underwritten nature of your primary offering. The risk factor should explain that no underwriter has engaged in any due diligence activities
and that an underwriter's due diligence obligations go to confirming the accuracy
of the disclosure in the prospectus as well as proving input as to the offering price.

In response to your
comment, we have revised the disclosure on Form S-1A, on page #9 and through out to clarify and more clearly state that the company’s
risks posed by the self-underwritten nature of the primary offering.

WE ARE SELLING THE SHARES OF THIS OFFERING WITHOUT
AN UNDERWRITER AND MAY BE UNABLE TO SELL ANY SHARES.

This offering is self-underwritten, which
means that we are not going to engage the services of an underwriter to sell the shares. We intend to sell our shares through our Chief
Executive Officers, who will receive no commissions. There is no guarantee that they will be able to sell any of the shares. Unless they
are successful in selling all of the shares of our Company’s offering, we may have to seek alternative financing to implement our
business plan. No underwriter has been engaged in any due diligence activities and that an underwriter's due diligence obligations go
to confirming the accuracy of the disclosure in the prospectus as well as proving input as to the offering price.

Management, page 38

7.  Please provide the information required by Item 401 of Regulation S-K, including a brief
description of the business experience during the past five years of each executive officer and director.

In response to your
comment, we have revised the disclosure on Form S-1A, on page #38 and through out to clarify and more clearly state that the company’s
management description of the business experience during the past five years.

Kim D. Southworth, Chief Executive Officer and Director

Kim D. Southworth, CEO – Mr. Southworth
has more than 37 years in the corporate world, holding key roles in management, administration and corporate finance. He is the founder
and senior partner of Advanced Business Strategies, a venture catalyst firm assisting early stage, high growth technology companies in
the development, expansion, and execution of their business plans. He has served as founder, president, CEO and consultant for numerous
companies and industries, including oil & gas, biotech, instore digital music and advertising, ballistic armor and fuel treatment
technologies.

    ·

    2020 to Present, Mr. Southworth is a co-founder, director
    and Chief Executive officer of the Cyber Enviro-Tech, Inc. a Wyoming company formerly, Global Environmental Technologies, Inc.,
    prior to a name change in 2021. At Cyber Enviro-Tech, Mr. Southworth leads the strategic business plan development and execution, corporate
    capitalization, investment structuring, strategic partnership development, joint venture relationships, corporate filings, public auditing
    review, mergers and acquisitions.

    August
    2017 to April 2020, Mr. Southworth was a founder, director and CEO of Applied Logic Filtration, LLC. a Utah limited
    liability company in business to become an R&D water filtration technology Company. Mr. Southworth spent approximately 2 years bringing
    together numerous technologies from around the world to develop, design and engineer a unique and proprietary industrial wastewater filtration system.

    2016 to 2018, Mr. Southworth was a director
    and President of Gold Standard Mining Company.

    Gold
    Standard Mining Company ("GSMC") or the "Company"), incorporated in the State of Nevada on August 22, 2016. Mr.
    Southworth incorporated the company, hired accountants and attorney for the propose of developing
    business activities described as a "blank check”. The company filed an S-1 as a blank check company
    with the Securitas and Exchange Commission. The company went effective on its S-1 on September 27, 2017. On February 20, 2019,
    Mr. Southworth resigned as the President of Gold Standard Mining Company and had no further ownership or involvement with management of
    the company.

TJ Agardy, President and Director

Mr. Agardy, – Mr. Agardy has over 40
years of engineering and sales experience.

2020 to Present, Mr. Agardy is a co-founder, director
and President of Cyber Enviro-Tech, Inc. a Wyoming company, formerly, Global Environmental Technologies, Inc., prior to
a name change in 2021. As the President and acting Chief Technical Officer for the company His responsibilities include evaluating and
integrating commercially viable technologies from multiple industries to the company’s core water filtration, extraction, and cyber-SCADA
capabilities. Assessing critical path partners, sourcing manufacturers and negotiating terms for delivery, utilization, and performance
is another component of this function with the Company.

August 2017 to April 2020,
Mr. Agardy was a co-founder, President and director of Applied Logic Filtration, LLC. a Utah limited liability company in business
to become an R&D water filtration technology Company. Mr. Agardy spent approximately 2 years bringing together numerous technologies
from around the world to develop, design and engineer a unique and proprietary industrial wastewater filtration system.

 03/1997
to 08/2017
Mr. Agardy served as Managing Director at Artic FX LLC. Clients served included
energy conversion firms processing mining tires for pyrolysis; diesel production, gasoline production, asphalt, scrap metal and environmental
recycling.  Either consulting or operational assistance attached to projects determined travel schedules and job scopes. From 2008
projects included interface for software development contracted in Asia, South America, Europe, and the US with design and test engineers.

11/1987 to 02/1997, Mr. Agardy
was a Director of International Trades at American PetroChem. American PetroChem served as a supply chain provider for Automotive,
Pharmaceutical, Mining, and Chemical Operations enterprises on an international platform. As such, Mr. Agardy handled all of the ICC400
- ICC600 b

United States securities and exchange commission logo
October 17, 2022
Kim Southworth
Chief Executive Officer
Cyber Enviro-Tech, Inc.
6991 E. Camelback Road, Suite D-300
Scottsdale, Arizona 85234
Re:Cyber Enviro-Tech, Inc.
Registration Statement on Form S-1
Filed September 22, 2022
File No. 333-267560
Dear Kim Southworth:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply 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 these comments, we may have additional comments.
Registration Statement on Form S-1 Filed September 22, 2022
General
1.We note you have experienced some supply chain issues.  Please provide more
information on how your business segments, products, lines of service, projects, or
operations are materially impacted by supply chain disruptions.  For example, discuss
whether you have to expect to:
•suspend the production, purchase, sale or maintenance of certain items;
•experience labor shortages that impact your business;
•experience cybersecurity attacks in your supply chain;
•experience higher costs due to constrained capacity or increased commodity prices or
challenges sourcing materials; or
•experience surges or declines in consumer demand for which you are unable to

 FirstName LastNameKim Southworth
 Comapany NameCyber Enviro-Tech, Inc.
 October 17, 2022 Page 2
 FirstName LastNameKim Southworth
Cyber Enviro-Tech, Inc.
October 17, 2022
Page 2
adequately adjust your supply.

Explain whether and how you have undertaken efforts to mitigate the impact and where
possible quantify the impact to your business.
2.We note that your common stock is quoted on the OTC Pink tier and that the selling
stockholders may sell their shares at prevailing market prices.  Please note that the OTC
Pink market is not an established public trading market into which a selling stockholder
may offer and sell shares at other than a fixed price.  Accordingly, please revise your
cover page disclosure, and make corresponding changes elsewhere in the prospectus, to
disclose a fixed price at which the selling stockholders will offer and sell shares until your
shares are listed on a national securities exchange or quoted on the OTC Bulletin Board,
OTCQX, or OTCQB, at which time they may be sold at prevailing market prices.  Refer
to Item 501(b)(3) of Regulation S-K.
3.Please provide prominent disclosure of Mr. Southworth's involvement with other
companies that have reporting obligations under the federal securities laws.  This includes,
without limitation, Gold Standard Mining Corp Co. (CIK 0001705445).  For Gold
Standard, please explain why the company ceased filing the reports it is required to file
pursuant to its reporting obligations under Section 15 of the Securities Exchange Act of
1934 while Mr. Southworth served as CEO.
4.Please explain why you have not established an escrow account to hold the proceeds that
you have received from reaching the offering's minimum.
Prospectus Summary, page 3
5.We note that you will be outsourcing the production of your water filtration systems.
Please disclose whether you have entered into any outsourcing agreements with third-
parties, and if you have, please revise to disclose the material terms of these agreements.
Please refer to Item 601(b)(10) of Regulation S-K and file these agreements as exhibits or
advise.
Risk Factors, page 9
6.Please revise your disclosure to include a risk factor related to the risks posed by the self-
underwritten nature of your primary offering.  The risk factor should explain that no
underwriter has engaged in any due diligence activities and that an underwriter's due
diligence obligations go to confirming the accuracy of the disclosure in the prospectus as
well as proving input as to the offering price.
Management, page 38
7.Please provide the information required by Item 401 of Regulation S-K, including a brief
description of the business experience during the past five years of each executive officer
and director.

 FirstName LastNameKim Southworth
 Comapany NameCyber Enviro-Tech, Inc.
 October 17, 2022 Page 3
 FirstName LastName
Kim Southworth
Cyber Enviro-Tech, Inc.
October 17, 2022
Page 3
Recent Sales of Unregistered Securities, page II-2
8.Please revise to indicate the section of the Securities Act or rule under which exemption
from registration is claimed and state briefly the facts relied upon to make the exemption
available.  See Item 701(d) of Regulation S-K.
Exhibits
9.We note you have "acquired the oil & gas mineral rights to the Alvey Oil Field,"  To the
extent material, please file any relevant contracts or agreements as an exhibit.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Dale Welcome at 202-551-3865 or Kevin Woody at 202-551-3629 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing