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                          October 26, 2020

       Caleb Barlow
       Chief Executive Officer and President
       Cynergistek, Inc.
       11940 Jollyville Road, Suite 300-N
       Austin, Texas 78759

                                                        Re: Cynergistek, Inc
                                                            Registration
Statement on Form S-3
                                                            Filed October 22,
2020
                                                            File No. 333-249615

       Dear Mr. Barlow:

              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 Scott
Anderegg at 202-551-3342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services