0001213900-23-093385.txt : 20240109 0001213900-23-093385.hdr.sgml : 20240109 20231206122927 ACCESSION NUMBER: 0001213900-23-093385 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cyngn Inc. CENTRAL INDEX KEY: 0001874097 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] ORGANIZATION NAME: 06 Technology IRS NUMBER: 462007094 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1015 O'BRIEN DRIVE CITY: MENLO PARK STATE: CA ZIP: 94025 BUSINESS PHONE: 650-924-5905 MAIL ADDRESS: STREET 1: 1015 O'BRIEN DRIVE CITY: MENLO PARK STATE: CA ZIP: 94025 FORMER COMPANY: FORMER CONFORMED NAME: Cyngn, Inc. DATE OF NAME CHANGE: 20210721 CORRESP 1 filename1.htm

CYNGN INC.

1015 O’Brien Dr.

Menlo Park, CA 94025

(650) 924-5905

December 6, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re:

Cyngn Inc.

Registration Statement on Form S-1

Filed December 5, 2023

File No. 333-275530

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cyngn Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 PM Eastern Time, December 7, 2023, or as soon as practicable thereafter.

	Very truly yours,

	Cyngn Inc.

	By:	/s/ Lior Tal
	Lior Tal
	Chief Executive Officer