# EDGAR Filing Document

**Accession Number:** 0002079546
**File Stem:** 0001683168-25-009137
**Filing Date:** 2025-12
**Character Count:** 2634
**Document Hash:** b0a37f8f15d3feca8a842222a3fbaf08
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-009137.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001683168-25-009137

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cibatella Corp.
- **CENTRAL INDEX KEY:** 0002079546
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 981852011
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ASTANGU TANAV 62
- **CITY:** TALLINN
- **PROVINCE COUNTRY:** 1H
- **ZIP:** 13519
- **BUSINESS PHONE:** 307-655-6080

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ASTANGU TANAV 62
- **CITY:** TALLINN
- **PROVINCE COUNTRY:** 1H
- **ZIP:** 13519

*Cibatella Corp.*

*Astangu tanav 62, Tallinn, Harju 13519, Estonia<br> +1(307)6556080*

*cibatella.corp@cibatella.com*

*______________________________________________________*

December 15, 2025

Attention:

Rebekah Reed

Attorney Advisor

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE,

Washington, DC 20549

Re: Cibatella Corp.

Registration Statement on Form S-1

Filed October 9, 2025

File No. 333-290791

*REQUEST FOR ACCELERATION OF EFFECTIVENESS*

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cibatella Corp. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-290791), as amended (the "Registration Statement"), so that it may become effective at 12:00 p.m. Eastern Daylight Time on December 18, 2025, or as soon as practicable thereafter.

· Should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing.

· The action
of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company
from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

· The company
may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

Yours truly,

Cibatella Corp.

*<u>/s/ Janek Innos</u>*

Janek Innos

President, Chief Financial Officer,

Chief Executive Officer, Director