June 27, 2018
Mr. John Reynolds, Assistant Director
Office of Beverages, Apparel and Mining
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F Street, NE
Washington, D.C. 20549
| Re: | CirTran Corporation | |
| Amendment No. 1 to Form 10-12G | ||
| Filed June 18, 2018 | ||
| File No. 000-49654 |
Dear Mr. Reynolds:
This letter is in response to your letter dated June 25, 2018, respecting your review of the Amendment No. 1 to the Form 10, General Form of Registration of Securities we filed June 18, 2018. Set forth below is your comment followed by our response. Today we filed an amendment containing the revised disclosure.
Item 7. Certain Relationships and Related Transactions, page 22
| 1. | Please update the disclosure in this section as of the most recent financial statements. For instance, we note you have not updated the related-party debt information. |
| Response: | We have revised the disclosure. |
Please advise if you have questions about the revised disclosure or if additional information would be helpful to your review.
| Sincerely, | |
| CirTran Corporation | |
| /s/ Iehab J. Hawatmeh | |
| Iehab J. Hawatmeh | |
| Chief Executive Officer |
Corporate Headquarters
4125 South 6000 West – West Valley City – Utah 84128 – Tel: (801) 963-5112 – Fax: (801) 963-5180
www.cirtran.com