CORRESP 1 filename1.htm

CYNGN INC.

1015 O’Brien Dr.

Menlo Park, CA 94025

(650) 924-5905

 

April 23, 2024

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 April 12, 2024
    File No. 333-278671

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 1:00 PM Eastern Time, April 23, 2024, or as soon as practicable thereafter.

 

  Very truly yours,
     
  Cyngn Inc.
     
  By: /s/ Lior Tal
    Lior Tal
    Chief Executive Officer