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  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CYNGN INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(<I>Exact name of Registrant as specified in its
  charter</I>)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>46-2007094</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(State or other jurisdiction of</I></FONT></TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(I.R.S. Employer</I></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>incorporation or organization)</I></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>Identification Number)</I></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>1015 O&rsquo;Brien
  Dr.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Menlo Park,&nbsp;CA&nbsp;94025<FONT STYLE="background-color: white"><BR>
  (650)&nbsp;924-5905</FONT></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Address, including zip code, and telephone
  number, including area code, of Registrant&rsquo;s principal executive offices)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cyngn Inc. 2021 Incentive Plan </B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Full title of the plans)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Lior Tal<BR>
  Chief Executive Officer<BR>
  Cyngn Inc.<BR>
  1015 O&rsquo;Brien Dr.<BR>
  Menlo Park, CA 94025<BR>
  (650) 924-5905</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Name, address, including zip code, and telephone
  number, including area code, of agent for service)</I></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Please send copies of all communications
  to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Gregory Sichenzia, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Marcelle S. Balcombe, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Sichenzia Ross Ference LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1185 Avenue of the Americas, 31<SUP>st</SUP>&nbsp;Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, NY 10036</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 930-9700</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 29%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 23%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer&nbsp;</FONT></TD>
      <TD STYLE="width: 28%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated&nbsp;filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging&nbsp;growth&nbsp;company </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      </TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8 (this
  &ldquo;<B>Registration Statement</B>&rdquo;) is being filed by Cyngn Inc., a Delaware corporation (the &ldquo;<B>Company</B>&rdquo;) to
  register an additional 7,500,000&nbsp; shares of common stock, $0.00001 par value per share (the &ldquo;<B>Common Stock</B>&rdquo;), issuable
  under Cyngn Inc.&rsquo;s 2021 Incentive Plan, as amended (the &ldquo;<B>2021 Plan</B>&rdquo;). The Company previously registered an aggregate
  of 19,617,887 shares of Common Stock on Form S-8 (File No.: 333-262130) issuable pursuant to the Company&rsquo;s 2021 Plan and the Cyngn
  Inc. 2013 Equity Incentive Plan.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">This Registration Statement also includes
  a prospectus (the &ldquo;<B>Reoffer Prospectus</B>&rdquo;) prepared in accordance with General Instruction C of Form S-8 and in accordance
  with the requirements of Part I of Form S-3. This Reoffer Prospectus may be used for the reoffer and resale of shares of Common Stock
  on a continuous or delayed basis that may be deemed to be &ldquo;restricted securities&rdquo; and/or &ldquo;control securities&rdquo;
  within the meaning of the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;), and the rules and regulations
  promulgated thereunder, that are issuable to certain of our executive officers, employees, consultants and directors identified in the
  Reoffer Prospectus. The number of shares of Common Stock included in the Reoffer Prospectus represents shares of Common Stock issuable
  to the selling stockholders pursuant to equity awards, including stock options and restricted stock grants, granted to the selling stockholders
  and does not necessarily represent a present intention to sell any or all such shares of Common Stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As specified in General Instruction
  C of Form S-8, until such time as we meet the registrant requirements for use of Form S-3, the number of shares of Common Stock to be
  offered by means of this reoffer prospectus, by each of the selling security holders, and any other person with whom he or she is acting
  in concert for the purpose of selling our shares of Common Stock, may not exceed, during any three month period, the amount specified
  in Rule 144(e) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Part I </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item&nbsp;1.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Plan Information. </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will provide each
  recipient of a grant under the Plans (the &ldquo;<B>Recipients</B>&rdquo;) with documents that contain information related to the Plans,
  and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required
  to be and is not being filed as a part of this Registration Statement on Form S-8 (the &ldquo;<B>Registration Statement</B>&rdquo;) or
  as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated
  by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives shares of Common Stock
  covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;2. Registrant Information and Employee Plan Annual Information.
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing the
  information specified in Part I of this Registration Statement will be sent or given to participants in the Plans, as specified by Rule
  428(b)(1) promulgated under the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;
  or the &ldquo;<B>SEC</B>&rdquo;) either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to
  Rule 424 promulgated under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement
  pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirement of Section
  10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Lior Tal</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Chief Executive Officer</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Cyngn Inc.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">1015 O&rsquo;Brien Dr.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Menlo Park, CA 94025</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <!-- Field: Page; Sequence: 3 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>REOFFER PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CYNGN INC. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Up to 11,538,697 Shares of Common
  Stock</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Issuable under certain grants under</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>The Plans</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">This reoffer prospectus
  relates to the public resale, from time to time, of an aggregate of 11,538,697 shares (the &ldquo;<B>Shares</B>&rdquo;) of our common
  stock, $0.00001 par value per share (the &ldquo;<B>Common Stock</B>&rdquo;) by certain security holders identified herein in the section
  entitled &ldquo;Selling Securityholders&rdquo;. Such shares may be acquired in connection with common stock underlying options issued
  under the Plans. You should read this prospectus carefully before you invest in our Common Stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Such resales shall
  take place on Nasdaq, or such other stock market or exchange on which our Common Stock may be listed or quoted, in negotiated transactions
  or otherwise, at market prices prevailing at the time of the sale or at prices otherwise negotiated (see &ldquo;Plan of Distribution&rdquo;
  starting on page 7 of this prospectus). We will receive no part of the proceeds from sales made under this reoffer prospectus. The Selling
  Securityholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with the registration
  and offering and not borne by the Selling Securityholders will be borne by us.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">This reoffer prospectus
  has been prepared for the purposes of registering our shares of Common Stock under the Securities Act to allow for future sales by Selling
  Securityholders on a continuous or delayed basis to the public without restriction, provided that the amount of shares of Common Stock
  to be offered or resold under this Reoffer Prospectus by each Selling Securityholder or other person with whom he or she is acting in
  concert for the purpose of selling shares of Common Stock, may not exceed, during any three-month period, the amount specified in Rule
  144(e) under the Securities Act. We have not entered into any underwriting arrangements in connection with the sale of the shares covered
  by this reoffer prospectus. The Selling Securityholders identified in this reoffer prospectus, or their pledgees, donees, transferees
  or other successors-in-interest, may offer the shares covered by this reoffer prospectus from time to time through public or private transactions
  at prevailing market prices, at prices related to prevailing market prices or at privately negotiated prices.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Investing in our
  Common Stock involves risks. See &ldquo;Risk Factors&rdquo; beginning on page 4 of this reoffer prospectus. These are speculative securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Our Common Stock
  is quoted on the Nasdaq Capital Market under the symbol &ldquo;CYN&rdquo; and the last reported sale price of our Common Stock on January
  26, 2024 was $0.2661 per share.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><B>NEITHER THE SECURITIES
  AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED IF THIS PROSPECTUS
  IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: center">The date of this prospectus is January
  31, 2024</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: center">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CYNGN INC. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>TABLE OF CONTENTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="vertical-align: top; width: 89%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 10%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Cautionary Statement Regarding Forward-Looking Statements</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">ii</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><A HREF="#a_002"><FONT STYLE="font-size: 10pt">Prospectus Summary</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">1</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_003"><FONT STYLE="font-size: 10pt">Risk Factors</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">4</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><A HREF="#a_004"><FONT STYLE="font-size: 10pt">Use of Proceeds</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">4</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_005"><FONT STYLE="font-size: 10pt">Selling Securityholders</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">4</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><A HREF="#a_006"><FONT STYLE="font-size: 10pt">Plan of Distribution</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">7</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_007"><FONT STYLE="font-size: 10pt">Legal Matters</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">8</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><A HREF="#a_008"><FONT STYLE="font-size: 10pt">Experts</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">8</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_009"><FONT STYLE="font-size: 10pt">Incorporation of Certain Documents by Reference</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">9</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><A HREF="#a_010"><FONT STYLE="font-size: 10pt">Disclosure of Commission Position on Indemnification For Securities Act Liabilities</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">10</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><A HREF="#a_011"><FONT STYLE="font-size: 10pt">Where You can Find Additional Information</FONT></A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">10</TD></TR>
    </TABLE>
  
  
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><A NAME="a_001"></A><B>CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING
  STATEMENTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">This prospectus
  and the documents and information incorporated by reference in this prospectus include forward-looking statements within the meaning of
  Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934,
  as amended, or the Exchange Act. These statements are based on our management&rsquo;s beliefs and assumptions and on information currently
  available to our management. Such forward-looking statements include those that express plans, anticipation, intent, contingency, goals,
  targets or future development and/or otherwise are not statements of historical fact.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">All statements in
  this prospectus and the documents and information incorporated by reference in this prospectus that are not historical facts are forward-looking
  statements. We may, in some cases, use terms such as &ldquo;anticipates,&rdquo; &ldquo;believes,&rdquo; &ldquo;could,&rdquo; &ldquo;estimates,&rdquo;
  &ldquo;expects,&rdquo; &ldquo;intends,&rdquo; &ldquo;may,&rdquo; &ldquo;plans,&rdquo; &ldquo;potential,&rdquo; &ldquo;predicts,&rdquo;
  &ldquo;projects,&rdquo; &ldquo;should,&rdquo; &ldquo;will,&rdquo; &ldquo;would&rdquo; or similar expressions or the negative of such items
  that convey uncertainty of future events or outcomes to identify forward-looking statements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Forward-looking
  statements are made based on management&rsquo;s beliefs, estimates and opinions on the date the statements are made and we undertake no
  obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change, except
  as may be required by applicable law. Although we believe that the expectations reflected in the forward-looking statements are reasonable,
  we cannot guarantee future results, levels of activity, performance or achievements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We caution you therefore
  that you should not rely on any of these forward-looking statements as statements of historical fact or as guarantees or assurances of
  future performance.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Information regarding
  market and industry statistics contained in this prospectus, including the documents that we incorporate by reference, is included based
  on information available to us that we believe is accurate. It is generally based on academic and other publications that are not produced
  for purposes of securities offerings or economic analysis. Forecasts and other forward-looking information obtained from these sources
  are subject to the same qualifications and the additional uncertainties accompanying any estimates of future market size, revenue and
  market acceptance of products and services. Except as required by U.S. federal securities laws, we have no obligation to update forward-looking
  information to reflect actual results or changes in assumptions or other factors that could affect those statements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
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  <DIV STYLE="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 16.2pt; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="a_002"></A><B>PROSPECTUS SUMMARY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><I>The Commission allows us
  to </I>&ldquo;<I>incorporate by reference</I>&rsquo;&rsquo; <I>certain information that we file with the Commission, which means that
  we can disclose important information to you by referring you to those documents. The information incorporated by reference is considered
  to be part of this prospectus, and information that we file later with the Commission will update automatically, supplement and/or supersede
  the information disclosed in this prospectus. Any statement contained in a document incorporated or deemed to be incorporated by reference
  in this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained
  in this prospectus or in any other document that also is or is deemed to be incorporated by reference in this prospectus modifies or
  supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
  constitute a part of this prospectus. You should read the following summary together with the more detailed information regarding our
  company, our Common Stock and our financial statements and notes to those statements appearing elsewhere in this prospectus or incorporated
  herein by reference.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><I>Except where the context otherwise requires,
  the terms, </I>&ldquo;<I>we,</I>&rdquo; &ldquo;<I>us,</I>&rdquo; &ldquo;<I>our</I>&rdquo; <I>or </I>&ldquo;<I>the Company,</I>&rdquo;
  <I>refer to the business of Cyngn Inc., a Delaware corporation.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Our Company</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We are an autonomous vehicle
  (&ldquo;AV&rdquo;) technology company that is focused on addressing industrial uses for autonomous vehicles. We believe that technological
  innovation is needed to enable adoption of autonomous industrial vehicles that will address the substantial industry challenges that exist
  today. These challenges include labor shortages, lagging technological advancements from incumbent vehicle manufacturers, and high upfront
  investment commitment.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Industrial sites are typically
  rigid environments with consistent standards as opposed to city streets that have more variable environmental and situational conditions
  and diverse regulations. These differences in operational design domains will be major factors that make proliferation of industrial AVs
  in private settings achievable with less time and resources than AVs on public roadways. Namely, safety and infrastructure challenges
  are cited as roadblocks that have delayed AVs from operating on public roadways at scale. Our focus on industrial AVs simplifies these
  challenges because industrial facilities&nbsp;(especially those belonging to a single end customer that operates similarly at different
  sites) share much more in common than different cities do. Furthermore, our end customers own their infrastructure and can make changes
  more easily than governments can on public roadways.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">With these challenges in mind,
  we are developing an Enterprise Autonomy Suite that leverages advanced in-vehicle&nbsp;autonomous driving technology and incorporates
  leading supporting technologies like data analytics, asset tracking, fleet management, cloud, and connectivity. EAS provides a differentiated
  solution that we believe will drive pervasive proliferation of industrial autonomy and create value for customers at every stage of their
  journey towards full automation and the adoption of Industry 4.0.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">EAS is a suite of technologies
  and tools that we divide into three complementary categories:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><I>DriveMod</I>, our modular
  industrial vehicle autonomous driving software;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><I>Cyngn Insight</I>, our customer-facing&nbsp;tool
  suite for monitoring and managing AV fleets (including remotely operating vehicles) and generating/aggregating/analyzing data (including
  the Infinitracker asset tracker and IoT gateway device); and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><I>Cyngn Evolve</I>, our internal
  tool suite and infrastructure that facilitates artificial intelligence (&ldquo;AI&rdquo;) and machine learning (&ldquo;ML&rdquo;) training
  to continuously enhance our algorithms and models and provides a simulation framework (both record/rerun and synthetic scenario creation)
  to ensure that data collected in the field can be applied to validating new releases.</FONT></TD>
  
  
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Legacy automation providers
  manufacture specialized industrial vehicles with integrated robotics software for rigid tasks, limiting automation to narrow uses. Unlike
  these specialized vehicles, EAS can be compatible with the existing vehicle assets in addition to new vehicles that have been purpose
  built for autonomy by vehicle manufacturers. EAS is operationally expansive, vehicle agnostic, and compatible with indoor and outdoor
  environments. By offering flexible autonomous services, we aim to remove barriers to industry adoption.</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>
  
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  <DIV STYLE="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We understand that scaling
  of autonomy solutions will require an ecosystem made up of different technologies and services that are enablers for AVs. Our approach
  is to forge strategic collaborations with complementary technology providers that accelerate AV development and deployment, provide access
  to new markets, and create new capabilities. Our focus on designing DriveMod to be modular will combine with our experience deploying
  AV technology on diverse industrial vehicle form factors, which will be difficult for competitors to replicate.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We expect our technology to
  generate revenue through two main methods: deployment and EAS subscriptions. Deploying our EAS requires us and our integration partners
  to work with a new client to map the job site, gather data, and install our AV technology within their fleet and site. We anticipate that
  new deployments will yield project-based&nbsp;revenues based on the scope of the deployment. After deployment, we expect to generate revenues
  by offering EAS through a Software as a Service (&ldquo;SaaS&rdquo;) model, which can be considered the AV software component of Robotics
  as a Service (&ldquo;RaaS&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">RaaS is a subscription model
  that allows customers to use robots/vehicles without purchasing the hardware assets upfront. We will seek to achieve sustained revenue
  growth largely from ongoing SaaS-style&nbsp;EAS subscriptions that enable companies to tap into our ever-expanding&nbsp;suite of AV and
  AI capabilities as organizations transition into full industrial autonomy.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Although both the components
  and the combined solutions of EAS are still under development, components of EAS have already been used for a paid customer trial and
  pilot deployments. We have not yet derived any significant recurring revenues from EAS but began marketing EAS to customers in 2022 with
  our first commercial deployment commencing in the first quarter of 2023. We expect EAS to continually be developed and enhanced according
  to evolving customer needs, which will take place concurrently while other completed features of EAS are commercialized. We expect annual
  R&amp;D expenditures in the foreseeable future to exceed that of 2023. We had limited paid deployments in 2023 that offset
  some of the ongoing R&amp;D costs of continually developing EAS. We target scaled deployments to begin in 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our go-to-market&nbsp;strategy
  is to acquire new customers that use industrial vehicles in their mission-critical&nbsp;and daily operations by (a) leveraging the relationships
  and existing customers of our network of strategic partners, (b)&nbsp;bringing AV capabilities to industrial vehicles as a software service
  provider, and (c) executing a robust in-house&nbsp;sales and marketing effort to nurture a pipeline of industrial organizations. Our focus
  is on acquiring new customers who are either looking (a) to embed our technology into their vehicle product roadmaps or (b) to apply autonomy
  to existing fleets with our vehicle retrofits. In turn, our customers are any organizations that could utilize our EAS solution, including
  original equipment manufacturers (&ldquo;OEMs&rdquo;) that supply industrial vehicles, end customers that operate their own industrial
  vehicles, or service providers that operate industrial vehicles for end customers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As OEMs and leading industrial
  vehicle users seek to increase productivity, reinforce safer working environments, and scale their operations, we believe we are uniquely
  positioned to deliver a dynamic autonomy solution via our EAS to a wide variety of industrial uses. Our long-term&nbsp;vision is for EAS
  to become a universal autonomous driving solution with minimal marginal cost for companies to adopt new vehicles and expand their autonomous
  fleets across new deployments. We have already deployed DriveMod software on more than 10 different vehicle form factors that range from
  stockchasers and forklifts to 14-seat&nbsp;shuttles and 5-meter-long&nbsp;cargo vehicles demonstrating the extensibility of our AV building
  blocks.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 16.2pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our strategy upon establishing
  a customer relationship with an OEM, is to seek to embed our technology into their vehicle roadmap and expand our services to their many
  clients. Once we solidify an initial AV deployment with a customer, we intend to seek to expand within the site to additional vehicle
  platforms and/or expand the use of similar vehicles to other sites operated by the customer. This &ldquo;land and expand&rdquo; strategy
  can repeat iteratively across new vehicles and sites and is at the heart of why we believe industrial AVs that operate in geo-fenced,
  constrained environments are poised to create value.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.2pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Corporate Information</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.2pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company was originally
  incorporated in the State of Delaware on February&nbsp;1, 2013, under the name Cyanogen, Inc. or Cyanogen. The Company started as a venture
  funded company with offices in Seattle and Palo Alto, aimed at commercializing CyanogenMod, direct to consumer and through collaborations
  with mobile phone manufacturers. CyanogenMod was an open-source&nbsp;operating system for mobile devices, based on the Android mobile
  platform.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Between 2013 and 2015, Cyanogen
  released multiple versions of its mobile operating system, and collaborated with an ecosystem of companies including mobile phone OEMs,
  content providers and leading technology partners.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In 2016 the Company&rsquo;s
  management and board of directors, determined to pivot its product focus and commercial direction from the mobile device and telecom space
  to industrial and commercial autonomous driving. In May 2017, the Company changed its name to Cyngn Inc.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our principal business address
  is 1015 O&rsquo;Brien Dr., Menlo Park, CA 94025. We maintain our corporate website at&nbsp;<I>https://cyngn.com</I>. The reference to
  our website is an inactive textual reference only. The information that can be accessed through our website is not part of this reoffer
  prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.2pt; text-align: justify; text-indent: 0.5in"></P>
  
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  <DIV STYLE="border: Black 1.5pt solid; padding: 5.4pt">
  
  <P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THE
  OFFERING</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top; width: 28%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Outstanding
      Common Stock:</B></FONT></TD>
      <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 70%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">75,143,819
      shares of our Common Stock are outstanding as of January 26, 2024.</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common
      Stock Offered:</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
      to 11,538,697 shares of Common Stock for sale by the selling securityholders (which include our executive officers and directors)
      for their own account pursuant to the Plans.</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Selling
      Securityholders:</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      selling securityholders are set forth in the section entitled &ldquo;Selling Securityholders&rdquo; of this reoffer prospectus on
      page&nbsp;4.&nbsp;&nbsp;The amount of securities to be offered or resold by means of the reoffer prospectus by the designated selling
      securityholders may not exceed, during any three month period, the amount specified in Rule&nbsp;144(e).</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Use
      of proceeds:</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
      will not receive any proceeds from the sale of our Common Stock by the selling securityholders. We would, however, receive proceeds
      upon the exercise of the stock options by those who receive options under the Plans and exercise such options for cash. Any cash
      proceeds will be used by us for general corporate purposes.</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risk
      Factors:</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      securities offered hereby involve a high degree of risk. See &ldquo;Risk Factors.&rdquo;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nasdaq&nbsp;&nbsp;trading
      symbol:</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CYN</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  </DIV>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_003"></A>RISK
  FACTORS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>An
  investment in shares of our Common Stock is highly speculative and involves a high degree of risk. We face a variety of risks that may
  affect our operations or financial results and many of those risks are driven by factors that we cannot control or predict. Before investing
  in our Common Stock, you should carefully consider the risks below and set forth under the caption &ldquo;Risk Factors&rdquo; and elsewhere
  in our most recent Annual Report on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, that we have filed or may file with
  the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), which are incorporated by reference herein, and subsequent reports filed
  with the SEC, together with the financial and other information contained or incorporated by reference in this prospectus. If any of
  these risks actually occurs, our business, prospects, financial condition and results of operations could be materially adversely affected.
  In that case, the trading price of our Common Stock would likely decline and you may lose all or a part of your investment. Only those
  investors who can bear the risk of loss of their entire investment should invest in our Common Stock.</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_004"></A>USE
  OF PROCEEDS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares which may be sold under this reoffer prospectus will be sold for the respective accounts of each of the Selling Securityholders
  listed herein (which includes our executive officers and directors). Accordingly, we will not realize any proceeds from the sale of the
  shares of our Common Stock. We will receive proceeds from the exercise of the options; however, no assurance can be given as to when
  or if any or all of the options will be exercised. If any options are exercised, the proceeds derived therefrom will be used for working
  capital and general corporate purposes. All expenses of the registration of the shares will be paid by us. See &ldquo;Selling Securityholders&rdquo;
  and &ldquo;Plan of Distribution.&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_005"></A>SELLING
  SECURITYHOLDERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are registering for resale the shares covered by this prospectus to permit the Selling Securityholders identified below and their pledgees,
  donees, transferees and other successors-in-interest that receive their securities from a Selling Securityholder as a gift, partnership
  distribution or other non-sale related transfer after the date of this prospectus to resell the shares when and as they deem appropriate.
  The Selling Securityholders acquired, or may acquire, these shares from us pursuant to the Plans. The shares may not be sold or otherwise
  transferred by the Selling Securityholders unless and until the applicable awards vest and are exercised, as applicable, in accordance
  with the terms and conditions of the Plans.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following table sets forth:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the name of each Selling
      Securityholder;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the number and percentage
      of shares of our Common Stock that each Selling Securityholder beneficially owned as of January 31, 2024 prior to the offering for
      resale of the shares under this prospectus;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the number of shares of
      our Common Stock that may be offered for resale for the account of each Selling Securityholder under this prospectus; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the number and percentage
      of shares of our Common Stock to be beneficially owned by each Selling Securityholder after the offering of the resale shares (assuming
      all of the offered resale shares are sold by such Selling Securityholder).</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
  with respect to beneficial ownership is based upon information obtained from the Selling Securityholders. Because the Selling
  Securityholders may offer all or part of the shares of Common Stock, which they own pursuant to the offering contemplated by this reoffer
  prospectus, and because its offering is not being underwritten on a firm commitment basis, no estimate can be given as to the amount
  of shares that will be held upon termination of this offering.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  number of shares in the column &ldquo;Number of Shares Being Offered&rsquo;&rsquo; represents all of the shares of our Common
  Stock that each Selling Securityholder may offer under this prospectus. We do not know how long the Selling Securityholders will hold
  the shares before selling them or how many shares they will sell. The shares of our Common Stock offered by this prospectus may be offered
  from time to time by the Selling Securityholders listed below. We cannot assure you that any of the Selling Securityholders will offer
  for sale or sell any or all of the shares of Common Stock offered by them by this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
  of Shares Beneficially <BR>
  Owned Prior to Offering (1)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
  of <BR>
  Shares Being</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
  of Shares Beneficially <BR>
  Owned After Offering (2)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Securityholders</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percent<BR> (%)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Offered</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percent <BR>
  (%)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 40%; text-align: left">Lior Tal</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">7,179,337</TD><TD STYLE="width: 1%; text-align: left">(3)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8.78</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">9,642,004</TD><TD STYLE="width: 1%; text-align: left">(4)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left">Donald Alvarez</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">449,333</TD><TD STYLE="text-align: left">(5)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,067,000</TD><TD STYLE="text-align: left">(6)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">Ben Landen)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">339,916</TD><TD STYLE="text-align: left">(7)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">617,000</TD><TD STYLE="text-align: left">(8)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left">Karen Macleod</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">89,183</TD><TD STYLE="text-align: left">(9)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,477</TD><TD STYLE="text-align: left">(10)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">Colleen Cunningham</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,939</TD><TD STYLE="text-align: left">(11)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67,608</TD><TD STYLE="text-align: left">(12)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left">James McDonnell</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,939</TD><TD STYLE="text-align: left">(13)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67,608</TD><TD STYLE="text-align: left">(14)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">less
  than 1%</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
          number and percentage of shares beneficially owned is determined in accordance with Rule 13d-3 of the Securities Exchange Act
          of 1934, as amended, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such
          rule, beneficial ownership includes any shares as to which the Selling Securityholder has sole or shared voting power or investment
          power and also any shares which the Selling Securityholder has the right to acquire within 60 days. Applicable percentage ownership
          is based on 75,143,819 shares of Common Stock outstanding as of January 26, 2024.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumes
          that all shares of Common Stock to be offered, as set forth above, are sold pursuant to this offering and that no other shares
          of Common Stock are acquired or disposed of by the Selling Securityholders prior to the termination of this offering. Because
          the Selling Securityholders may sell all, some or none of their shares of Common Stock or may acquire or dispose of other shares
          of Common Stock, no reliable estimate can be made of the aggregate number of shares of Common Stock that will be sold pursuant
          to this offering or the number or percentage of shares of Common Stock that each Selling Securityholder will own upon completion
          of this offering.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 550,000&nbsp;shares of common stock; and (b) 6,629,337 shares of common stock issuable upon the exercise of stock options
          that are exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 666,667 shares awarded on July 26, 2021, which vest in equal amounts over six years; (b)1,510,000 shares awarded on November
          8, 2022, that vests 1/48th monthly over 4 years; and (c) 836,000 shares awarded on November 7, 2023, which shall vest 1/48th
          monthly over 4 years.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
          shares of common stock underlying 449,333 options to purchase shares of common stock of the Company which are vested and currently
          exercisable and shares underlying options which will become exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 125,000 shares which shall vest and become exercisable over a four-year&nbsp;period with 25% vesting on the one-year&nbsp;anniversary
          of Mr.&nbsp;Alvarez&rsquo;s employment start date and the balance vesting equally after each additional one-month&nbsp;period
          for continuous service completed over the following 36&nbsp;months, (b) 316,667 shares awarded on November 8, 2022, that vest
          1/48th monthly over 4 years; and (c)176,000 shares awarded on November 7 , 2023, which shall vest 1/48th monthly over 4 years.</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <!-- Field: Page; Sequence: 11; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 44,000&nbsp;shares of common stock held directly; and (b) 295,916 options to purchase shares of common stock of the Company
          which are vested and currently exercisable and shares underlying options which will become exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a)33,334 shares granted on July 26, 2021 and 25,000 shares granted on March 22, 2022, which vest and become exercisable over
          a four-year&nbsp;period with 25% vesting on the one-year&nbsp;after the grant date and the remaining balance vesting equally
          after each additional one-month&nbsp;period of continuous service completed over the following 36&nbsp;months; (b) 172,000 shares
          awarded on November 8, 2022, that vest 1/48th monthly over 4 years; and (c) 90,750 shares awarded on November 7 , 2023, which
          vest 1/48th monthly over 4 years.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 66,728&nbsp;shares of common stock; and (b) 22,455 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a)19,022 restricted stock units which were awarded on May 1, 2022 that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that vest in its entirety one year from the grant date.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 65,353&nbsp;shares of common stock; and (b) 12,586 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 19,022 restricted stock units which were awarded on May 1, 2022, that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that will vest in its entirety one year from the grant date.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 65,353&nbsp;shares of common stock; and (b) 12,586 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60&nbsp;days.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</FONT></TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes:
          (a) 19,022 restricted stock units which were awarded on May 1, 2022 that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that will vest in its entirety one year from the grant date.</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 12; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_006"></A>PLAN
  OF DISTRIBUTION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are registering the Shares covered by this prospectus to permit the Selling Stockholders to conduct public secondary trading of these
  Shares from time to time after the date of this prospectus. We will not receive any of the proceeds of the sale of the Shares offered
  by this prospectus. The aggregate proceeds to the Selling Stockholders from the sale of the Shares will be the purchase price of the
  Shares less any discounts and commissions. We will not pay any brokers&rsquo; or underwriters&rsquo; discounts and commissions in connection
  with the registration and sale of the Shares covered by this prospectus. The Selling Stockholders reserve the right to accept and, together
  with their respective agents, to reject, any proposed purchases of Shares to be made directly or through agents.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Shares offered by this prospectus may be sold from time to time to purchasers:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">directly
  by the Selling Stockholders, or</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
  underwriters, broker-dealers or agents, who may receive compensation in the form of discounts, commissions or agent&rsquo;s commissions
  from the Selling Stockholders or the purchasers of the Shares.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  underwriters, broker-dealers or agents who participate in the sale or distribution of the Shares may be deemed to be &ldquo;underwriters&rdquo;
  within the meaning of the Securities Act. As a result, any discounts, commissions or concessions received by any such broker-dealer or
  agents who are deemed to be underwriters will be deemed to be underwriting discounts and commissions under the Securities Act. Underwriters
  are subject to the prospectus delivery requirements of the Securities Act and may be subject to certain statutory liabilities under the
  Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;). We will make copies of this
  prospectus available to the Selling Stockholders for the purpose of satisfying the prospectus delivery requirements of the Securities
  Act. To our knowledge, there are currently no plans, arrangements or understandings between the Selling Stockholders and any underwriter,
  broker-dealer or agent regarding the sale of the Shares by the Selling Stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Shares may be sold in one or more transactions at:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">fixed
  prices;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">prevailing market prices at the time of sale;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">prices related to such prevailing market prices;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">varying prices determined at the time of sale; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">negotiated prices.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
  sales may be effected in one or more transactions:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">on any national securities exchange or quotation service
      on which the Shares may be listed or quoted at the time of sale, including Nasdaq;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the over-the-counter market;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in transactions otherwise than on such exchanges or
      services or in the over-the-counter market;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any other method permitted by applicable law; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through any combination of the foregoing.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
  transactions may include block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both sides
  of the trade.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 13; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
  the time a particular offering of the Shares is made, a prospectus supplement, if required, will be distributed, which will set forth
  the name of the Selling Stockholders, the aggregate amount of Shares being offered and the terms of the offering, including, to the extent
  required, (1) the name or names of any underwriters, broker-dealers or agents, (2) any discounts, commissions and other terms constituting
  compensation from the Selling Stockholders and (3) any discounts, commissions or concessions allowed or reallowed to be paid to broker-dealers.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders will act independently of us in making decisions with respect to the timing, manner, and size of each resale or
  other transfer. There can be no assurance that the Selling Stockholders will sell any or all of the Shares under this prospectus. Further,
  we cannot assure you that the Selling Stockholders will not transfer, distribute, devise or gift the Shares by other means not described
  in this prospectus. In addition, any Shares covered by this prospectus that qualify for sale under Rule 144 of the Securities Act may
  be sold under Rule 144 rather than under this prospectus. The Shares may be sold in some states only through registered or licensed brokers
  or dealers. In addition, in some states the Shares may not be sold unless they have been registered or qualified for sale or an exemption
  from registration or qualification is available and complied with.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders and any other person participating in the sale of the Shares will be subject to the Exchange Act. The Exchange Act
  rules include, without limitation, Regulation M, which may limit the timing of purchases and sales of any of the Shares by the Selling
  Stockholders and any other person. In addition, Regulation M may restrict the ability of any person engaged in the distribution of the
  Shares to engage in market-making activities with respect to the particular Shares being distributed. This may affect the marketability
  of the Shares and the ability of any person or entity to engage in market-making activities with respect to the Shares.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders may indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against
  certain liabilities, including liabilities arising under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_007"></A>LEGAL
  MATTERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  validity of the issuance of the securities offered by this prospectus will be passed upon for us by Sichenzia Ross Ference Carmel LLP,
  New York, New York.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_008"></A>EXPERTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  consolidated balance sheets of the Company as of December 31, 2022 and 2021, the related consolidated statements of operations, stockholders&rsquo;
  equity and cash flows for each of the two years in the period ended December 31, 2022 and the related notes, have been audited by Marcum
  LLP, independent registered public accounting firm, as stated in their report which is incorporated herein by reference. Such financial
  statements have been incorporated herein by reference in reliance on the report of such firm given upon their authority as experts in
  accounting and auditing.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 14; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_009"></A>INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  INCORPORATED BY REFERENCE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are incorporating by reference certain information that we have filed with the Commission under the informational requirements of the
  Exchange Act, which means that we disclose important information to you by referring to another document filed separately with the Company.
  The information contained in the documents we are incorporating by reference is considered to be a part of this reoffer prospectus, and
  the information that we later file with the Commission will automatically update and supersede the information contained or incorporated
  by reference in this reoffer prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents filed with the Commission are incorporated by reference in this reoffer prospectus:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Annual Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023020719/f10k2022_cyngninc.htm">Form 10-K</A>&nbsp;for the fiscal year ended December 31, 2022, filed with the SEC on March 17, 2023;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                              Current Reports on Form 8-K and 8-K/A filed on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023024114/ea176010-8k_cyngn.htm">March 29, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023044520/ea179586-8k_cyngn.htm">May 31, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023070969/ea184235-8k_cyngn.htm">August 25, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223000134/ea186137-8k_cyngninc.htm">October 2, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223006767/ea187310-8k_cyngninc.htm">October 26, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023085299/ea188033-8k_cyngn.htm">November 9, 2023</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023094816/ea189860-8k_cyngn.htm">December 11, 2023</A>;</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                              Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023038531/f10q0323_cyngninc.htm">Form 10-Q</A>&nbsp;for the quarterly period ended March 31, 2023, filed
                                              on May 11, 2023;</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                              Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023065594/f10q0623_cyngn.htm">Form 10-Q</A>&nbsp;for the quarterly period ended June 30, 2023, filed
                                              on August 10, 2023;</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                              Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023084879/f10q0923_cyngn.htm">Form 10-Q</A>&nbsp;for the quarterly period ended September 30, 2023,
                                              filed on November 9, 2023;</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                              definitive proxy statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223001163/def14a1023_cyngn.htm">Schedule 14A</A>&nbsp;filed on October 3, 2023; and</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">The
                                              description of our common stock contained in our Registration Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390021053415/ea149008-8a12b_cyngn.htm">Form 8-A</A>,
                                              registering our common stock under Section 12(b) under the Exchange Act, filed with the SEC
                                              on October 19, 2021.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  documents subsequently filed by us with the Commission under Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than current
  reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, including any exhibits included with such information,
  unless otherwise indicated therein) prior to the termination or completion of the offering made pursuant to this prospectus are also
  incorporated herein by reference and will automatically update and supersede information contained or incorporated by reference in this
  prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 15; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_010"></A>DISCLOSURE
  OF COMMISSION POSITION ON INDEMNIFICATION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FOR
  SECURITIES ACT LIABILITIES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the
  registrant, the registrant has been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_011"></A>WHERE
  YOU CAN FIND MORE INFORMATION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  file annual, quarterly and other reports, proxy statements and other information with the SEC. Our SEC filings are available to the public
  over the Internet at the SEC&rsquo;s website at http://www.sec.gov. Our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q and
  Current Reports on Form 8-K, including any amendments to those reports, and other information that we file with or furnish to the SEC
  pursuant to Section 13(a) or 15(d) of the Exchange Act can also be accessed free of charge by linking directly from our website at thecoretecgroup.com.
  These filings will be available as soon as reasonably practicable after we electronically file such material with, or furnish it to,
  the SEC. Information contained on our website is not part of this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant hereby undertakes to provide without charge to each person, including any beneficial owner, to whom a copy of this prospectus
  is delivered, upon written or oral request of any such person, a copy of any and all of the information that has been incorporated by
  reference in this prospectus but not delivered with the prospectus other than the exhibits to those documents, unless the exhibits are
  specifically incorporated by reference into the information that this prospectus incorporates. Requests for documents should be directed
  to Cyngn Inc., Attention: Investor Relations, 1015 O&rsquo;Brien Dr., Menlo Park, CA 94025, (650) 924-5905.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CYNGN
  INC.</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UP
  TO 11,538,697 SHARES OF COMMON STOCK</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">REOFFER
  PROSPECTUS</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
  31, 2024</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 17 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Part
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;3.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporation of Documents by Reference. </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents filed by the Registrant with the Securities and Exchange Commission are incorporated by reference into this Registration
  Statement (excluding any portions of such documents that have been &ldquo;furnished&rdquo; but not &ldquo;filed&rdquo; for purposes of
  the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;)):</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 38.25pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 38.25pt; text-align: justify; text-indent: -0.25in"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Annual Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023020719/f10k2022_cyngninc.htm">Form 10-K</A>&nbsp;for
  the fiscal year ended December 31, 2022, filed with the SEC on March 17, 2023;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Current Reports on Form 8-K and 8-K/A filed on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023024114/ea176010-8k_cyngn.htm">March
  29, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023044520/ea179586-8k_cyngn.htm">May 31, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023070969/ea184235-8k_cyngn.htm">August
  25, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223000134/ea186137-8k_cyngninc.htm">October 2, 2023</A>,&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223006767/ea187310-8k_cyngninc.htm">October
  26, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023085299/ea188033-8k_cyngn.htm">November 9, 2023</A>,
  and <A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023094816/ea189860-8k_cyngn.htm">December 11, 2023</A>;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023038531/f10q0323_cyngninc.htm">Form 10-Q</A>&nbsp;for
  the quarterly period ended March 31, 2023, filed on May 11, 2023;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023065594/f10q0623_cyngn.htm">Form 10-Q</A>&nbsp;for
  the quarterly period ended June 30, 2023, filed on August 10, 2023;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Quarterly Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390023084879/f10q0923_cyngn.htm">Form 10-Q</A>&nbsp;for
  the quarterly period ended September 30, 2023, filed on November 9, 2023;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  definitive proxy statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000101376223001163/def14a1023_cyngn.htm">Schedule
  14A</A>&nbsp;filed on October 3, 2023; and</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  description of our common stock contained in our Registration Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390021053415/ea149008-8a12b_cyngn.htm">Form
  8-A</A>, registering our common stock under Section 12(b) under the Exchange Act, filed with the SEC on October 19, 2021.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior
  to the filing of the post-effective amendment to this Registration Statement which indicates that all securities offered have been sold
  or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
  and to be a part hereof from the date of the filing of such documents.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein, (or in any other subsequently filed document
  which also is incorporated or deemed to be incorporated by reference herein), modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  no circumstances will any information filed under current items 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  may request a copy of these filings, at no cost, by writing or telephoning us at the following address: Cyngn&nbsp;Inc., Attention: Corporate
  Secretary, 1015 O&rsquo;Brien Dr., Menlo Park, CA 94025, phone number (650) 924-5905.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;4.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DESCRIPTION OF SECURITIES </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;5.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INTERESTS OF NAMED EXPERTS AND COUNSEL </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 18; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;6.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INDEMNIFICATION OF DIRECTORS AND OFFICERS </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  permitted by Delaware law, our certificate of incorporation provides that no director will be liable to us or our stockholders for monetary
  damages for breach of certain fiduciary duties as a director. The effect of this provision is to restrict our rights and the rights of
  our stockholders in derivative suits to recover monetary damages against a director for breach of certain fiduciary duties as a director,
  except that a director will be personally liable for:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any breach of his or her
      duty of loyalty to us or our stockholders;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">acts or omissions not in
      good faith which involve intentional misconduct or a knowing violation of law;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the payment of dividends
      or the redemption or purchase of stock in violation of Delaware law; or</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any transaction from which
      the director derived an improper personal benefit.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  provision does not affect a director&rsquo;s liability under the federal securities laws.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
  present, we maintain directors&rsquo; and officers&rsquo; liability insurance in order to limit the exposure to liability for indemnification
  of directors and officers, including liabilities under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities
  and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
  or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is
  asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;7.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXEMPTION FROM REGISTRATION CLAIMED </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;8.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBITS </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 10%; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
      <TD STYLE="text-align: left; width: 1%; vertical-align: bottom"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 89%; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1874097/000121390021053094/fs12021a2ex10-5_cyngninc.htm"><FONT STYLE="font-size: 10pt">2021 Incentive Plan, incorporated by reference to Exhibit 10.5 to the Company&rsquo;s Registration Statement on Form S-1, filed with the SEC on October 15, 2021.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">4.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea191922ex4-2_cyngninc.htm"><FONT STYLE="font-size: 10pt">Amendment to 2021 Equity Incentive Plan</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea191922ex5-1_cyngninc.htm"><FONT STYLE="font-size: 10pt">Opinion of Sichenzia Ross Ference Carmel LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea191922ex23-1_cyngninc.htm">Consent of Marcum LLP</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea191922ex5-1_cyngninc.htm"><FONT STYLE="font-size: 10pt">Consent of Sichenzia Ross Ference Carmel LLP (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa_001"><FONT STYLE="font-size: 10pt">Powers of Attorney (included on the signature page
      of this Form S-8)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea191922ex-fee_cyngninc.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 19; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM&nbsp;9.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNDERTAKINGS </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The undersigned Registrant
      hereby undertakes: </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(a)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(i)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(ii)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
      post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
      forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
      the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
      of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission
      pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum
      aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement.
      </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(iii)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
      or any material change to such information in the Registration Statement; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Provided,
  however,</I> that paragraphs (a)(i) and (a)(ii) do not apply if the information required to be included in a post-effective amendment
  by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the Registrant pursuant
  to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(b)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">That,
      for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a
      new Registration Statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed
      to be the initial bona fide offering thereof. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(c)</B></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
      termination of the offering. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The undersigned Registrant
      hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
      annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an
      employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference
      in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered herein, and the
      offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar as indemnification
      for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
      pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In
      the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
      or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
      is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will,
      unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
      the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
      by the final adjudication of such issue. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 20; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES
  </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Menlo Park, CA, on this 31st day of January, 2024.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">CYNGN, INC.</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Lior Tal </I></FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Lior Tal </I></FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="poa_001"></A>POWER
  OF ATTORNEY </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Lior Tal, as his or her true and
  lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in their name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his or her substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 38%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lior Tal</FONT></TD>
      <TD ROWSPAN="2" STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD ROWSPAN="2" STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer &amp; Chairman of the Board of Directors and Director (<I>Principal Executive Officer</I>)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lior Tal</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Donald Alvarez</FONT></TD>
      <TD ROWSPAN="2" STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD ROWSPAN="2" STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer &nbsp;and Director (<I>Principal Financial and Accounting Officer</I>)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald Alvarez</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Karen Macleod</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Karen Macleod</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Colleen Cunningham</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Colleen Cunningham</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ James McDonnell</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James McDonnell</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">II-4</P>
  
  <P STYLE="margin: 0"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea191922-s8_cyngninc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 189696}]
metadata_filer: {"company-data": {"conformed-name": "Cyngn Inc.", "cik": "0001874097", "assigned-sic": "7371", "organization-name": "06 Technology", "irs-number": "462007094", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276792", "film-number": "24583827"}, "business-address": {"street1": "1015 O'BRIEN DRIVE", "city": "MENLO PARK", "state": "CA", "zip": "94025", "phone": "650-924-5905"}, "mail-address": {"street1": "1015 O'BRIEN DRIVE", "city": "MENLO PARK", "state": "CA", "zip": "94025"}, "former-company": {"former-conformed-name": "Cyngn, Inc.", "date-changed": "20210721"}}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  CYNGN INC.
  (
  Exact name of Registrant as specified in its
  charter
  )
  Delaware
  46-2007094
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  1015 O'Brien
  Dr.
  Menlo Park, CA 94025
  (650) 924-5905
  (Address, including zip code, and telephone
  number, including area code, of Registrant's principal executive offices)
  Cyngn Inc. 2021 Incentive Plan
  (Full title of the plans)
  Lior Tal
  Chief Executive Officer
  Cyngn Inc.
  1015 O'Brien Dr.
  Menlo Park, CA 94025
  (650) 924-5905
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Please send copies of all communications
  to:
  Gregory Sichenzia, Esq.
  Marcelle S. Balcombe, Esq.
  Sichenzia Ross Ference LLP
  1185 Avenue of the Americas, 31
  st
  Floor
  New York, NY 10036
  (212) 930-9700
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 (this
  "
  Registration Statement
  ") is being filed by Cyngn Inc., a Delaware corporation (the "
  Company
  ") to
  register an additional 7,500,000  shares of common stock, $0.00001 par value per share (the "
  Common Stock
  "), issuable
  under Cyngn Inc.'s 2021 Incentive Plan, as amended (the "
  2021 Plan
  "). The Company previously registered an aggregate
  of 19,617,887 shares of Common Stock on Form S-8 (File No.: 333-262130) issuable pursuant to the Company's 2021 Plan and the Cyngn
  Inc. 2013 Equity Incentive Plan.
  This Registration Statement also includes
  a prospectus (the "
  Reoffer Prospectus
  ") prepared in accordance with General Instruction C of Form S-8 and in accordance
  with the requirements of Part I of Form S-3. This Reoffer Prospectus may be used for the reoffer and resale of shares of Common Stock
  on a continuous or delayed basis that may be deemed to be "restricted securities" and/or "control securities"
  within the meaning of the Securities Act of 1933, as amended (the "
  Securities Act
  "), and the rules and regulations
  promulgated thereunder, that are issuable to certain of our executive officers, employees, consultants and directors identified in the
  Reoffer Prospectus. The number of shares of Common Stock included in the Reoffer Prospectus represents shares of Common Stock issuable
  to the selling stockholders pursuant to equity awards, including stock options and restricted stock grants, granted to the selling stockholders
  and does not necessarily represent a present intention to sell any or all such shares of Common Stock.
  As specified in General Instruction
  C of Form S-8, until such time as we meet the registrant requirements for use of Form S-3, the number of shares of Common Stock to be
  offered by means of this reoffer prospectus, by each of the selling security holders, and any other person with whom he or she is acting
  in concert for the purpose of selling our shares of Common Stock, may not exceed, during any three month period, the amount specified
  in Rule 144(e) of the Securities Act.
  Part I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.
  The Company will provide each
  recipient of a grant under the Plans (the "
  Recipients
  ") with documents that contain information related to the Plans,
  and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required
  to be and is not being filed as a part of this Registration Statement on Form S-8 (the "
  Registration Statement
  ") or
  as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated
  by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives shares of Common Stock
  covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.
  Item 2. Registrant Information and Employee Plan Annual Information.
  The documents containing the
  information specified in Part I of this Registration Statement will be sent or given to participants in the Plans, as specified by Rule
  428(b)(1) promulgated under the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the "
  Commission
  "
  or the "
  SEC
  ") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to
  Rule 424 promulgated under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement
  pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirement of Section
  10(a) of the Securities Act.
  Lior Tal
  Chief Executive Officer
  Cyngn Inc.
  1015 O'Brien Dr.
  Menlo Park, CA 94025
  REOFFER PROSPECTUS
  CYNGN INC.
  Up to 11,538,697 Shares of Common
  Stock
  Issuable under certain grants under
  The Plans
  This reoffer prospectus
  relates to the public resale, from time to time, of an aggregate of 11,538,697 shares (the "
  Shares
  ") of our common
  stock, $0.00001 par value per share (the "
  Common Stock
  ") by certain security holders identified herein in the section
  entitled "Selling Securityholders". Such shares may be acquired in connection with common stock underlying options issued
  under the Plans. You should read this prospectus carefully before you invest in our Common Stock.
  Such resales shall
  take place on Nasdaq, or such other stock market or exchange on which our Common Stock may be listed or quoted, in negotiated transactions
  or otherwise, at market prices prevailing at the time of the sale or at prices otherwise negotiated (see "Plan of Distribution"
  starting on page 7 of this prospectus). We will receive no part of the proceeds from sales made under this reoffer prospectus. The Selling
  Securityholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with the registration
  and offering and not borne by the Selling Securityholders will be borne by us.
  This reoffer prospectus
  has been prepared for the purposes of registering our shares of Common Stock under the Securities Act to allow for future sales by Selling
  Securityholders on a continuous or delayed basis to the public without restriction, provided that the amount of shares of Common Stock
  to be offered or resold under this Reoffer Prospectus by each Selling Securityholder or other person with whom he or she is acting in
  concert for the purpose of selling shares of Common Stock, may not exceed, during any three-month period, the amount specified in Rule
  144(e) under the Securities Act. We have not entered into any underwriting arrangements in connection with the sale of the shares covered
  by this reoffer prospectus. The Selling Securityholders identified in this reoffer prospectus, or their pledgees, donees, transferees
  or other successors-in-interest, may offer the shares covered by this reoffer prospectus from time to time through public or private transactions
  at prevailing market prices, at prices related to prevailing market prices or at privately negotiated prices.
  Investing in our
  Common Stock involves risks. See "Risk Factors" beginning on page 4 of this reoffer prospectus. These are speculative securities.
  Our Common Stock
  is quoted on the Nasdaq Capital Market under the symbol "CYN" and the last reported sale price of our Common Stock on January
  26, 2024 was $0.2661 per share.
  NEITHER THE SECURITIES
  AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED IF THIS PROSPECTUS
  IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.
  The date of this prospectus is January
  31, 2024
  CYNGN INC.
  TABLE OF CONTENTS
  Page
  Cautionary Statement Regarding Forward-Looking Statements
  ii
  Prospectus Summary
  1
  Risk Factors
  4
  Use of Proceeds
  4
  Selling Securityholders
  4
  Plan of Distribution
  7
  Legal Matters
  8
  Experts
  8
  Incorporation of Certain Documents by Reference
  9
  Disclosure of Commission Position on Indemnification For Securities Act Liabilities
  10
  Where You can Find Additional Information
  10
  i
  CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING
  STATEMENTS
  This prospectus
  and the documents and information incorporated by reference in this prospectus include forward-looking statements within the meaning of
  Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934,
  as amended, or the Exchange Act. These statements are based on our management's beliefs and assumptions and on information currently
  available to our management. Such forward-looking statements include those that express plans, anticipation, intent, contingency, goals,
  targets or future development and/or otherwise are not statements of historical fact.
  All statements in
  this prospectus and the documents and information incorporated by reference in this prospectus that are not historical facts are forward-looking
  statements. We may, in some cases, use terms such as "anticipates," "believes," "could," "estimates,"
  "expects," "intends," "may," "plans," "potential," "predicts,"
  "projects," "should," "will," "would" or similar expressions or the negative of such items
  that convey uncertainty of future events or outcomes to identify forward-looking statements.
  Forward-looking
  statements are made based on management's beliefs, estimates and opinions on the date the statements are made and we undertake no
  obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change, except
  as may be required by applicable law. Although we believe that the expectations reflected in the forward-looking statements are reasonable,
  we cannot guarantee future results, levels of activity, performance or achievements.
  We caution you therefore
  that you should not rely on any of these forward-looking statements as statements of historical fact or as guarantees or assurances of
  future performance.
  Information regarding
  market and industry statistics contained in this prospectus, including the documents that we incorporate by reference, is included based
  on information available to us that we believe is accurate. It is generally based on academic and other publications that are not produced
  for purposes of securities offerings or economic analysis. Forecasts and other forward-looking information obtained from these sources
  are subject to the same qualifications and the additional uncertainties accompanying any estimates of future market size, revenue and
  market acceptance of products and services. Except as required by U.S. federal securities laws, we have no obligation to update forward-looking
  information to reflect actual results or changes in assumptions or other factors that could affect those statements.
  ii
  PROSPECTUS SUMMARY
  The Commission allows us
  to
  "
  incorporate by reference
  ''
  certain information that we file with the Commission, which means that
  we can disclose important information to you by referring you to those documents. The information incorporated by reference is considered
  to be part of this prospectus, and information that we file later with the Commission will update automatically, supplement and/or supersede
  the information disclosed in this prospectus. Any statement contained in a document incorporated or deemed to be incorporated by reference
  in this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained
  in this prospectus or in any other document that also is or is deemed to be incorporated by reference in this prospectus modifies or
  supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to
  constitute a part of this prospectus. You should read the following summary together with the more detailed information regarding our
  company, our Common Stock and our financial statements and notes to those statements appearing elsewhere in this prospectus or incorporated
  herein by reference.
  Except where the context otherwise requires,
  the terms,
  "
  we,
  " "
  us,
  " "
  our
  "
  or
  "
  the Company,
  "
  refer to the business of Cyngn Inc., a Delaware corporation.
  Our Company
  We are an autonomous vehicle
  ("AV") technology company that is focused on addressing industrial uses for autonomous vehicles. We believe that technological
  innovation is needed to enable adoption of autonomous industrial vehicles that will address the substantial industry challenges that exist
  today. These challenges include labor shortages, lagging technological advancements from incumbent vehicle manufacturers, and high upfront
  investment commitment.
  Industrial sites are typically
  rigid environments with consistent standards as opposed to city streets that have more variable environmental and situational conditions
  and diverse regulations. These differences in operational design domains will be major factors that make proliferation of industrial AVs
  in private settings achievable with less time and resources than AVs on public roadways. Namely, safety and infrastructure challenges
  are cited as roadblocks that have delayed AVs from operating on public roadways at scale. Our focus on industrial AVs simplifies these
  challenges because industrial facilities (especially those belonging to a single end customer that operates similarly at different
  sites) share much more in common than different cities do. Furthermore, our end customers own their infrastructure and can make changes
  more easily than governments can on public roadways.
  With these challenges in mind,
  we are developing an Enterprise Autonomy Suite that leverages advanced in-vehicle autonomous driving technology and incorporates
  leading supporting technologies like data analytics, asset tracking, fleet management, cloud, and connectivity. EAS provides a differentiated
  solution that we believe will drive pervasive proliferation of industrial autonomy and create value for customers at every stage of their
  journey towards full automation and the adoption of Industry 4.0.
  EAS is a suite of technologies
  and tools that we divide into three complementary categories:
  1.
  DriveMod
  , our modular
  industrial vehicle autonomous driving software;
  2.
  Cyngn Insight
  , our customer-facing tool
  suite for monitoring and managing AV fleets (including remotely operating vehicles) and generating/aggregating/analyzing data (including
  the Infinitracker asset tracker and IoT gateway device); and
  3.
  Cyngn Evolve
  , our internal
  tool suite and infrastructure that facilitates artificial intelligence ("AI") and machine learning ("ML") training
  to continuously enhance our algorithms and models and provides a simulation framework (both record/rerun and synthetic scenario creation)
  to ensure that data collected in the field can be applied to validating new releases.
  Legacy automation providers
  manufacture specialized industrial vehicles with integrated robotics software for rigid tasks, limiting automation to narrow uses. Unlike
  these specialized vehicles, EAS can be compatible with the existing vehicle assets in addition to new vehicles that have been purpose
  built for autonomy by vehicle manufacturers. EAS is operationally expansive, vehicle agnostic, and compatible with indoor and outdoor
  environments. By offering flexible autonomous services, we aim to remove barriers to industry adoption.
  1
  We understand that scaling
  of autonomy solutions will require an ecosystem made up of different technologies and services that are enablers for AVs. Our approach
  is to forge strategic collaborations with complementary technology providers that accelerate AV development and deployment, provide access
  to new markets, and create new capabilities. Our focus on designing DriveMod to be modular will combine with our experience deploying
  AV technology on diverse industrial vehicle form factors, which will be difficult for competitors to replicate.
  We expect our technology to
  generate revenue through two main methods: deployment and EAS subscriptions. Deploying our EAS requires us and our integration partners
  to work with a new client to map the job site, gather data, and install our AV technology within their fleet and site. We anticipate that
  new deployments will yield project-based revenues based on the scope of the deployment. After deployment, we expect to generate revenues
  by offering EAS through a Software as a Service ("SaaS") model, which can be considered the AV software component of Robotics
  as a Service ("RaaS").
  RaaS is a subscription model
  that allows customers to use robots/vehicles without purchasing the hardware assets upfront. We will seek to achieve sustained revenue
  growth largely from ongoing SaaS-style EAS subscriptions that enable companies to tap into our ever-expanding suite of AV and
  AI capabilities as organizations transition into full industrial autonomy.
  Although both the components
  and the combined solutions of EAS are still under development, components of EAS have already been used for a paid customer trial and
  pilot deployments. We have not yet derived any significant recurring revenues from EAS but began marketing EAS to customers in 2022 with
  our first commercial deployment commencing in the first quarter of 2023. We expect EAS to continually be developed and enhanced according
  to evolving customer needs, which will take place concurrently while other completed features of EAS are commercialized. We expect annual
  R&D expenditures in the foreseeable future to exceed that of 2023. We had limited paid deployments in 2023 that offset
  some of the ongoing R&D costs of continually developing EAS. We target scaled deployments to begin in 2024.
  Our go-to-market strategy
  is to acquire new customers that use industrial vehicles in their mission-critical and daily operations by (a) leveraging the relationships
  and existing customers of our network of strategic partners, (b) bringing AV capabilities to industrial vehicles as a software service
  provider, and (c) executing a robust in-house sales and marketing effort to nurture a pipeline of industrial organizations. Our focus
  is on acquiring new customers who are either looking (a) to embed our technology into their vehicle product roadmaps or (b) to apply autonomy
  to existing fleets with our vehicle retrofits. In turn, our customers are any organizations that could utilize our EAS solution, including
  original equipment manufacturers ("OEMs") that supply industrial vehicles, end customers that operate their own industrial
  vehicles, or service providers that operate industrial vehicles for end customers.
  As OEMs and leading industrial
  vehicle users seek to increase productivity, reinforce safer working environments, and scale their operations, we believe we are uniquely
  positioned to deliver a dynamic autonomy solution via our EAS to a wide variety of industrial uses. Our long-term vision is for EAS
  to become a universal autonomous driving solution with minimal marginal cost for companies to adopt new vehicles and expand their autonomous
  fleets across new deployments. We have already deployed DriveMod software on more than 10 different vehicle form factors that range from
  stockchasers and forklifts to 14-seat shuttles and 5-meter-long cargo vehicles demonstrating the extensibility of our AV building
  blocks.
  Our strategy upon establishing
  a customer relationship with an OEM, is to seek to embed our technology into their vehicle roadmap and expand our services to their many
  clients. Once we solidify an initial AV deployment with a customer, we intend to seek to expand within the site to additional vehicle
  platforms and/or expand the use of similar vehicles to other sites operated by the customer. This "land and expand" strategy
  can repeat iteratively across new vehicles and sites and is at the heart of why we believe industrial AVs that operate in geo-fenced,
  constrained environments are poised to create value.
  Corporate Information
  The Company was originally
  incorporated in the State of Delaware on February 1, 2013, under the name Cyanogen, Inc. or Cyanogen. The Company started as a venture
  funded company with offices in Seattle and Palo Alto, aimed at commercializing CyanogenMod, direct to consumer and through collaborations
  with mobile phone manufacturers. CyanogenMod was an open-source operating system for mobile devices, based on the Android mobile
  platform.
  Between 2013 and 2015, Cyanogen
  released multiple versions of its mobile operating system, and collaborated with an ecosystem of companies including mobile phone OEMs,
  content providers and leading technology partners.
  In 2016 the Company's
  management and board of directors, determined to pivot its product focus and commercial direction from the mobile device and telecom space
  to industrial and commercial autonomous driving. In May 2017, the Company changed its name to Cyngn Inc.
  Our principal business address
  is 1015 O'Brien Dr., Menlo Park, CA 94025. We maintain our corporate website at
  https://cyngn.com
  . The reference to
  our website is an inactive textual reference only. The information that can be accessed through our website is not part of this reoffer
  prospectus.
  2
  THE
  OFFERING
  Outstanding
      Common Stock:
  75,143,819
      shares of our Common Stock are outstanding as of January 26, 2024.
  Common
      Stock Offered:
  Up
      to 11,538,697 shares of Common Stock for sale by the selling securityholders (which include our executive officers and directors)
      for their own account pursuant to the Plans.
  Selling
      Securityholders:
  The
      selling securityholders are set forth in the section entitled "Selling Securityholders" of this reoffer prospectus on
      page 4.  The amount of securities to be offered or resold by means of the reoffer prospectus by the designated selling
      securityholders may not exceed, during any three month period, the amount specified in Rule 144(e).
  Use
      of proceeds:
  We
      will not receive any proceeds from the sale of our Common Stock by the selling securityholders. We would, however, receive proceeds
      upon the exercise of the stock options by those who receive options under the Plans and exercise such options for cash. Any cash
      proceeds will be used by us for general corporate purposes.
  Risk
      Factors:
  The
      securities offered hereby involve a high degree of risk. See "Risk Factors."
  Nasdaq  trading
      symbol:
  CYN
  3
  RISK
  FACTORS
  An
  investment in shares of our Common Stock is highly speculative and involves a high degree of risk. We face a variety of risks that may
  affect our operations or financial results and many of those risks are driven by factors that we cannot control or predict. Before investing
  in our Common Stock, you should carefully consider the risks below and set forth under the caption "Risk Factors" and elsewhere
  in our most recent Annual Report on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, that we have filed or may file with
  the Securities and Exchange Commission (the "SEC"), which are incorporated by reference herein, and subsequent reports filed
  with the SEC, together with the financial and other information contained or incorporated by reference in this prospectus. If any of
  these risks actually occurs, our business, prospects, financial condition and results of operations could be materially adversely affected.
  In that case, the trading price of our Common Stock would likely decline and you may lose all or a part of your investment. Only those
  investors who can bear the risk of loss of their entire investment should invest in our Common Stock.
  USE
  OF PROCEEDS
  The
  shares which may be sold under this reoffer prospectus will be sold for the respective accounts of each of the Selling Securityholders
  listed herein (which includes our executive officers and directors). Accordingly, we will not realize any proceeds from the sale of the
  shares of our Common Stock. We will receive proceeds from the exercise of the options; however, no assurance can be given as to when
  or if any or all of the options will be exercised. If any options are exercised, the proceeds derived therefrom will be used for working
  capital and general corporate purposes. All expenses of the registration of the shares will be paid by us. See "Selling Securityholders"
  and "Plan of Distribution."
  SELLING
  SECURITYHOLDERS
  We
  are registering for resale the shares covered by this prospectus to permit the Selling Securityholders identified below and their pledgees,
  donees, transferees and other successors-in-interest that receive their securities from a Selling Securityholder as a gift, partnership
  distribution or other non-sale related transfer after the date of this prospectus to resell the shares when and as they deem appropriate.
  The Selling Securityholders acquired, or may acquire, these shares from us pursuant to the Plans. The shares may not be sold or otherwise
  transferred by the Selling Securityholders unless and until the applicable awards vest and are exercised, as applicable, in accordance
  with the terms and conditions of the Plans.
  The
  following table sets forth:
  ●
  the name of each Selling
      Securityholder;
  ●
  the number and percentage
      of shares of our Common Stock that each Selling Securityholder beneficially owned as of January 31, 2024 prior to the offering for
      resale of the shares under this prospectus;
  ●
  the number of shares of
      our Common Stock that may be offered for resale for the account of each Selling Securityholder under this prospectus; and
  ●
  the number and percentage
      of shares of our Common Stock to be beneficially owned by each Selling Securityholder after the offering of the resale shares (assuming
      all of the offered resale shares are sold by such Selling Securityholder).
  Information
  with respect to beneficial ownership is based upon information obtained from the Selling Securityholders. Because the Selling
  Securityholders may offer all or part of the shares of Common Stock, which they own pursuant to the offering contemplated by this reoffer
  prospectus, and because its offering is not being underwritten on a firm commitment basis, no estimate can be given as to the amount
  of shares that will be held upon termination of this offering.
  4
  The
  number of shares in the column "Number of Shares Being Offered'' represents all of the shares of our Common
  Stock that each Selling Securityholder may offer under this prospectus. We do not know how long the Selling Securityholders will hold
  the shares before selling them or how many shares they will sell. The shares of our Common Stock offered by this prospectus may be offered
  from time to time by the Selling Securityholders listed below. We cannot assure you that any of the Selling Securityholders will offer
  for sale or sell any or all of the shares of Common Stock offered by them by this prospectus.
  Number
  of Shares Beneficially
  Owned Prior to Offering (1)
  Number
  of
  Shares Being
  Number
  of Shares Beneficially
  Owned After Offering (2)
  Securityholders
  Number
  Percent
  (%)
  Offered
  Number
  Percent
  (%)
  Lior Tal
  7,179,337
  (3)
  8.78
  %
  9,642,004
  (4)
  0
  *
  Donald Alvarez
  449,333
  (5)
  *
  1,067,000
  (6)
  0
  *
  Ben Landen)
  339,916
  (7)
  *
  617,000
  (8)
  0
  *
  Karen Macleod
  89,183
  (9)
  *
  77,477
  (10)
  0
  *
  Colleen Cunningham
  77,939
  (11)
  *
  67,608
  (12)
  0
  *
  James McDonnell
  77,939
  (13)
  *
  67,608
  (14)
  0
  *
  *
  less
  than 1%
  (1)
  The
          number and percentage of shares beneficially owned is determined in accordance with Rule 13d-3 of the Securities Exchange Act
          of 1934, as amended, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such
          rule, beneficial ownership includes any shares as to which the Selling Securityholder has sole or shared voting power or investment
          power and also any shares which the Selling Securityholder has the right to acquire within 60 days. Applicable percentage ownership
          is based on 75,143,819 shares of Common Stock outstanding as of January 26, 2024.
  (2)
  Assumes
          that all shares of Common Stock to be offered, as set forth above, are sold pursuant to this offering and that no other shares
          of Common Stock are acquired or disposed of by the Selling Securityholders prior to the termination of this offering. Because
          the Selling Securityholders may sell all, some or none of their shares of Common Stock or may acquire or dispose of other shares
          of Common Stock, no reliable estimate can be made of the aggregate number of shares of Common Stock that will be sold pursuant
          to this offering or the number or percentage of shares of Common Stock that each Selling Securityholder will own upon completion
          of this offering.
  (3)
  Includes:
          (a) 550,000 shares of common stock; and (b) 6,629,337 shares of common stock issuable upon the exercise of stock options
          that are exercisable within 60 days.
  (4)
  Includes:
          (a) 666,667 shares awarded on July 26, 2021, which vest in equal amounts over six years; (b)1,510,000 shares awarded on November
          8, 2022, that vests 1/48th monthly over 4 years; and (c) 836,000 shares awarded on November 7, 2023, which shall vest 1/48th
          monthly over 4 years.
  (5)
  Represents
          shares of common stock underlying 449,333 options to purchase shares of common stock of the Company which are vested and currently
          exercisable and shares underlying options which will become exercisable within 60 days.
  (6)
  Includes:
          (a) 125,000 shares which shall vest and become exercisable over a four-year period with 25% vesting on the one-year anniversary
          of Mr. Alvarez's employment start date and the balance vesting equally after each additional one-month period
          for continuous service completed over the following 36 months, (b) 316,667 shares awarded on November 8, 2022, that vest
          1/48th monthly over 4 years; and (c)176,000 shares awarded on November 7 , 2023, which shall vest 1/48th monthly over 4 years.
  5
  (7)
  Includes:
          (a) 44,000 shares of common stock held directly; and (b) 295,916 options to purchase shares of common stock of the Company
          which are vested and currently exercisable and shares underlying options which will become exercisable within 60 days.
  (8)
  Includes:
          (a)33,334 shares granted on July 26, 2021 and 25,000 shares granted on March 22, 2022, which vest and become exercisable over
          a four-year period with 25% vesting on the one-year after the grant date and the remaining balance vesting equally
          after each additional one-month period of continuous service completed over the following 36 months; (b) 172,000 shares
          awarded on November 8, 2022, that vest 1/48th monthly over 4 years; and (c) 90,750 shares awarded on November 7 , 2023, which
          vest 1/48th monthly over 4 years.
  (9)
  Includes:
          (a) 66,728 shares of common stock; and (b) 22,455 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60 days.
  (10)
  Includes:
          (a)19,022 restricted stock units which were awarded on May 1, 2022 that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that vest in its entirety one year from the grant date.
  (11)
  Includes:
          (a) 65,353 shares of common stock; and (b) 12,586 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60 days.
  (12)
  Includes:
          (a) 19,022 restricted stock units which were awarded on May 1, 2022, that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that will vest in its entirety one year from the grant date.
  (13)
  Includes:
          (a) 65,353 shares of common stock; and (b) 12,586 options to purchase shares of common stock of the Company which are vested
          and currently exercisable and shares underlying options which will become exercisable within 60 days.
  (14)
  Includes:
          (a) 19,022 restricted stock units which were awarded on May 1, 2022 that vest monthly over three years; and (b) 36,000 restricted
          stock units which were granted on May 1, 2023 that will vest in its entirety one year from the grant date.
  6
  PLAN
  OF DISTRIBUTION
  We
  are registering the Shares covered by this prospectus to permit the Selling Stockholders to conduct public secondary trading of these
  Shares from time to time after the date of this prospectus. We will not receive any of the proceeds of the sale of the Shares offered
  by this prospectus. The aggregate proceeds to the Selling Stockholders from the sale of the Shares will be the purchase price of the
  Shares less any discounts and commissions. We will not pay any brokers' or underwriters' discounts and commissions in connection
  with the registration and sale of the Shares covered by this prospectus. The Selling Stockholders reserve the right to accept and, together
  with their respective agents, to reject, any proposed purchases of Shares to be made directly or through agents.
  The
  Shares offered by this prospectus may be sold from time to time to purchasers:
  ●
  directly
  by the Selling Stockholders, or
  ●
  through
  underwriters, broker-dealers or agents, who may receive compensation in the form of discounts, commissions or agent's commissions
  from the Selling Stockholders or the purchasers of the Shares.
  Any
  underwriters, broker-dealers or agents who participate in the sale or distribution of the Shares may be deemed to be "underwriters"
  within the meaning of the Securities Act. As a result, any discounts, commissions or concessions received by any such broker-dealer or
  agents who are deemed to be underwriters will be deemed to be underwriting discounts and commissions under the Securities Act. Underwriters
  are subject to the prospectus delivery requirements of the Securities Act and may be subject to certain statutory liabilities under the
  Securities Act and the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "). We will make copies of this
  prospectus available to the Selling Stockholders for the purpose of satisfying the prospectus delivery requirements of the Securities
  Act. To our knowledge, there are currently no plans, arrangements or understandings between the Selling Stockholders and any underwriter,
  broker-dealer or agent regarding the sale of the Shares by the Selling Stockholders.
  The
  Shares may be sold in one or more transactions at:
  ●
  fixed
  prices;
  ●
  prevailing market prices at the time of sale;
  ●
  prices related to such prevailing market prices;
  ●
  varying prices determined at the time of sale; or
  ●
  negotiated prices.
  These
  sales may be effected in one or more transactions:
  ●
  on any national securities exchange or quotation service
      on which the Shares may be listed or quoted at the time of sale, including Nasdaq;
  ●
  in the over-the-counter market;
  ●
  in transactions otherwise than on such exchanges or
      services or in the over-the-counter market;
  ●
  any other method permitted by applicable law; or
  ●
  through any combination of the foregoing.
  These
  transactions may include block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both sides
  of the trade.
  7
  At
  the time a particular offering of the Shares is made, a prospectus supplement, if required, will be distributed, which will set forth
  the name of the Selling Stockholders, the aggregate amount of Shares being offered and the terms of the offering, including, to the extent
  required, (1) the name or names of any underwriters, broker-dealers or agents, (2) any discounts, commissions and other terms constituting
  compensation from the Selling Stockholders and (3) any discounts, commissions or concessions allowed or reallowed to be paid to broker-dealers.
  The
  Selling Stockholders will act independently of us in making decisions with respect to the timing, manner, and size of each resale or
  other transfer. There can be no assurance that the Selling Stockholders will sell any or all of the Shares under this prospectus. Further,
  we cannot assure you that the Selling Stockholders will not transfer, distribute, devise or gift the Shares by other means not described
  in this prospectus. In addition, any Shares covered by this prospectus that qualify for sale under Rule 144 of the Securities Act may
  be sold under Rule 144 rather than under this prospectus. The Shares may be sold in some states only through registered or licensed brokers
  or dealers. In addition, in some states the Shares may not be sold unless they have been registered or qualified for sale or an exemption
  from registration or qualification is available and complied with.
  The
  Selling Stockholders and any other person participating in the sale of the Shares will be subject to the Exchange Act. The Exchange Act
  rules include, without limitation, Regulation M, which may limit the timing of purchases and sales of any of the Shares by the Selling
  Stockholders and any other person. In addition, Regulation M may restrict the ability of any person engaged in the distribution of the
  Shares to engage in market-making activities with respect to the particular Shares being distributed. This may affect the marketability
  of the Shares and the ability of any person or entity to engage in market-making activities with respect to the Shares.
  The
  Selling Stockholders may indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against
  certain liabilities, including liabilities arising under the Securities Act.
  LEGAL
  MATTERS
  The
  validity of the issuance of the securities offered by this prospectus will be passed upon for us by Sichenzia Ross Ference Carmel LLP,
  New York, New York.
  EXPERTS
  The
  consolidated balance sheets of the Company as of December 31, 2022 and 2021, the related consolidated statements of operations, stockholders'
  equity and cash flows for each of the two years in the period ended December 31, 2022 and the related notes, have been audited by Marcum
  LLP, independent registered public accounting firm, as stated in their report which is incorporated herein by reference. Such financial
  statements have been incorporated herein by reference in reliance on the report of such firm given upon their authority as experts in
  accounting and auditing.
  8
  INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE
  INFORMATION
  INCORPORATED BY REFERENCE
  We
  are incorporating by reference certain information that we have filed with the Commission under the informational requirements of the
  Exchange Act, which means that we disclose important information to you by referring to another document filed separately with the Company.
  The information contained in the documents we are incorporating by reference is considered to be a part of this reoffer prospectus, and
  the information that we later file with the Commission will automatically update and supersede the information contained or incorporated
  by reference in this reoffer prospectus.
  The
  following documents filed with the Commission are incorporated by reference in this reoffer prospectus:
  ●
  Our
  Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2022, filed with the SEC on March 17, 2023;
  ●
  Our
                                              Current Reports on Form 8-K and 8-K/A filed on
  March 29, 2023
  ,
  May 31, 2023
  ,
  August 25, 2023
  ,
  October 2, 2023
  ,
  October 26, 2023
  ,
  November 9, 2023
  , and
  December 11, 2023
  ;
  ●
  Our
                                              Quarterly Report on
  Form 10-Q
  for the quarterly period ended March 31, 2023, filed
                                              on May 11, 2023;
  ●
  Our
                                              Quarterly Report on
  Form 10-Q
  for the quarterly period ended June 30, 2023, filed
                                              on August 10, 2023;
  ●
  Our
                                              Quarterly Report on
  Form 10-Q
  for the quarterly period ended September 30, 2023,
                                              filed on November 9, 2023;
  ●
  Our
                                              definitive proxy statement on
  Schedule 14A
  filed on October 3, 2023; and
  ●
  The
                                              description of our common stock contained in our Registration Statement on
  Form 8-A
  ,
                                              registering our common stock under Section 12(b) under the Exchange Act, filed with the SEC
                                              on October 19, 2021.
  All
  documents subsequently filed by us with the Commission under Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than current
  reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, including any exhibits included with such information,
  unless otherwise indicated therein) prior to the termination or completion of the offering made pursuant to this prospectus are also
  incorporated herein by reference and will automatically update and supersede information contained or incorporated by reference in this
  prospectus.
  9
  DISCLOSURE
  OF COMMISSION POSITION ON INDEMNIFICATION
  FOR
  SECURITIES ACT LIABILITIES
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the
  registrant, the registrant has been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.
  WHERE
  YOU CAN FIND MORE INFORMATION
  We
  file annual, quarterly and other reports, proxy statements and other information with the SEC. Our SEC filings are available to the public
  over the Internet at the SEC's website at http://www.sec.gov. Our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q and
  Current Reports on Form 8-K, including any amendments to those reports, and other information that we file with or furnish to the SEC
  pursuant to Section 13(a) or 15(d) of the Exchange Act can also be accessed free of charge by linking directly from our website at thecoretecgroup.com.
  These filings will be available as soon as reasonably practicable after we electronically file such material with, or furnish it to,
  the SEC. Information contained on our website is not part of this prospectus.
  The
  Registrant hereby undertakes to provide without charge to each person, including any beneficial owner, to whom a copy of this prospectus
  is delivered, upon written or oral request of any such person, a copy of any and all of the information that has been incorporated by
  reference in this prospectus but not delivered with the prospectus other than the exhibits to those documents, unless the exhibits are
  specifically incorporated by reference into the information that this prospectus incorporates. Requests for documents should be directed
  to Cyngn Inc., Attention: Investor Relations, 1015 O'Brien Dr., Menlo Park, CA 94025, (650) 924-5905.
  10
  CYNGN
  INC.
  UP
  TO 11,538,697 SHARES OF COMMON STOCK
  REOFFER
  PROSPECTUS
  January
  31, 2024
  Part
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The
  following documents filed by the Registrant with the Securities and Exchange Commission are incorporated by reference into this Registration
  Statement (excluding any portions of such documents that have been "furnished" but not "filed" for purposes of
  the Securities Exchange Act of 1934, as amended (the "Exchange Act")):
  ●
  Our
  Annual Report on
  Form 10-K
  for
  the fiscal year ended December 31, 2022, filed with the SEC on March 17, 2023;
  ●
  Our
  Current Reports on Form 8-K and 8-K/A filed on
  March
  29, 2023
  ,
  May 31, 2023
  ,
  August
  25, 2023
  ,
  October 2, 2023
  ,
  October
  26, 2023
  ,
  November 9, 2023
  ,
  and
  December 11, 2023
  ;
  ●
  Our
  Quarterly Report on
  Form 10-Q
  for
  the quarterly period ended March 31, 2023, filed on May 11, 2023;
  ●
  Our
  Quarterly Report on
  Form 10-Q
  for
  the quarterly period ended June 30, 2023, filed on August 10, 2023;
  ●
  Our
  Quarterly Report on
  Form 10-Q
  for
  the quarterly period ended September 30, 2023, filed on November 9, 2023;
  ●
  Our
  definitive proxy statement on
  Schedule
  14A
  filed on October 3, 2023; and
  ●
  The
  description of our common stock contained in our Registration Statement on
  Form
  8-A
  , registering our common stock under Section 12(b) under the Exchange Act, filed with the SEC on October 19, 2021.
  In
  addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior
  to the filing of the post-effective amendment to this Registration Statement which indicates that all securities offered have been sold
  or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
  and to be a part hereof from the date of the filing of such documents.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein, (or in any other subsequently filed document
  which also is incorporated or deemed to be incorporated by reference herein), modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Under
  no circumstances will any information filed under current items 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.
  You
  may request a copy of these filings, at no cost, by writing or telephoning us at the following address: Cyngn Inc., Attention: Corporate
  Secretary, 1015 O'Brien Dr., Menlo Park, CA 94025, phone number (650) 924-5905.
  ITEM 4.
  DESCRIPTION OF SECURITIES
  Not
  applicable.
  ITEM 5.
  INTERESTS OF NAMED EXPERTS AND COUNSEL
  Not
  applicable.
  II-
  1
  ITEM 6.
  INDEMNIFICATION OF DIRECTORS AND OFFICERS
  As
  permitted by Delaware law, our certificate of incorporation provides that no director will be liable to us or our stockholders for monetary
  damages for breach of certain fiduciary duties as a director. The effect of this provision is to restrict our rights and the rights of
  our stockholders in derivative suits to recover monetary damages against a director for breach of certain fiduciary duties as a director,
  except that a director will be personally liable for:
  ●
  any breach of his or her
      duty of loyalty to us or our stockholders;
  ●
  acts or omissions not in
      good faith which involve intentional misconduct or a knowing violation of law;
  ●
  the payment of dividends
      or the redemption or purchase of stock in violation of Delaware law; or
  ●
  any transaction from which
      the director derived an improper personal benefit.
  This
  provision does not affect a director's liability under the federal securities laws.
  At
  present, we maintain directors' and officers' liability insurance in order to limit the exposure to liability for indemnification
  of directors and officers, including liabilities under the Securities Act.
  Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities
  and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
  or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is
  asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.
  ITEM 7.
  EXEMPTION FROM REGISTRATION CLAIMED
  Not
  applicable.
  ITEM 8.
  EXHIBITS
  Exhibit Number
  Description
  4.1
  2021 Incentive Plan, incorporated by reference to Exhibit 10.5 to the Company's Registration Statement on Form S-1, filed with the SEC on October 15, 2021.
  4.2*
  Amendment to 2021 Equity Incentive Plan
  5.1*
  Opinion of Sichenzia Ross Ference Carmel LLP
  23.1*
  Consent of Marcum LLP
  23.2*
  Consent of Sichenzia Ross Ference Carmel LLP (included in Exhibit 5.1)
  24.1*
  Powers of Attorney (included on the signature page
      of this Form S-8)
  107*
  Filing Fee Table
  *
  Filed herewith
  II-
  2
  ITEM 9.
  UNDERTAKINGS
  1.
  The undersigned Registrant
      hereby undertakes:
  (a)
  To
      file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  To
      include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To
      reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
      post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
      forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
      the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
      of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission
      pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum
      aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement.
  (iii)
  To
      include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
      or any material change to such information in the Registration Statement;
  Provided,
  however,
  that paragraphs (a)(i) and (a)(ii) do not apply if the information required to be included in a post-effective amendment
  by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the Registrant pursuant
  to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (b)
  That,
      for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a
      new Registration Statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed
      to be the initial bona fide offering thereof.
  (c)
  To
      remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
      termination of the offering.
  2.
  The undersigned Registrant
      hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
      annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an
      employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
      in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered herein, and the
      offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  3.
  Insofar as indemnification
      for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
      pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In
      the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
      or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
      is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will,
      unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
      the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
      by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Menlo Park, CA, on this 31st day of January, 2024.
  CYNGN, INC.
  By:
  /s/
      Lior Tal
  Lior Tal
  Chief Executive Officer
  POWER
  OF ATTORNEY
  KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Lior Tal, as his or her true and
  lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in their name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his or her substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.
  Signature
  Title
  Date
  /s/ Lior Tal
  Chief Executive Officer & Chairman of the Board of Directors and Director (
  Principal Executive Officer
  )
  January 31, 2024
  Lior Tal
  /s/ Donald Alvarez
  Chief Financial Officer  and Director (
  Principal Financial and Accounting Officer
  )
  January 31, 2024
  Donald Alvarez
  /s/ Karen Macleod
  Director
  January 31, 2024
  Karen Macleod
  /s/ Colleen Cunningham
  Director
  January 31, 2024
  Colleen Cunningham
  /s/ James McDonnell
  Director
  January 31, 2024
  James McDonnell
  II-4