CYNGN INC.
1015 O’Brien Dr.
Menlo Drive, CA 94025
October 19, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
| Re: | Cyngn Inc. |
Registration Statement on Form S-1, as amended File No. 333-259278 | |
| Initially Filed September 3, 2021 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Cyngn Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Tuesday, October 19, 2021, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference LLP., by calling Marcelle Balcombe at 212-930-9700.
| Very truly yours, | |
| /s/ Lior Tal | |
| Lior Tal | |
| Chief Executive Officer |
