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 | ||
