May 13, 2025

L. Kevin Kelly
Chief Executive Officer
Cycurion, Inc.
1640 Boro Place, Fourth Floor
McLean, VA 22102

       Re: Cycurion, Inc.
           Registration Statement on Form S-1
           Filed May 7, 2025
           File No. 333-287052
Dear L. Kevin Kelly:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Keith Billotti