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                May 5, 2020

       Robert Brantl
       Chairman, Chief Executive Officer, and Chief Financial Officer
       HYB Holding Corp.
       52 Mulligan Lane
       Irvington, NY 10533

                                                        Re: HYB Holding Corp.
                                                            Registration
Statement on Form 10
                                                            Filed March 19,
2020
                                                            File No. 0-51012

       Dear Mr. Brantl:

              We have completed our review of your filing. 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.




                Sincerely,


                Division of Corporation Finance

                Office of Manufacturing