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