CYNGN INC
1015 O’Brien Dr.
Menlo Park, CA 94025
May 13, 2022
VIA EDGAR
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 May 12, 2022 | ||
| File No. 333- 264887 |
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 5:15 p.m. Eastern Time, May 17, 2022, or as soon as practicable thereafter.
| Very truly yours, | ||
| Cyngn Inc. | ||
| By: | /s/ Lior Tal | |
| Lior Tal | ||
| Chief Executive Officer | ||