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United States securities and exchange commission logo





                           October 26, 2023

       Neal E. Arnold
       President and Chief Executive Officer
       FirstSun Capital Bancorp
       1400 16th Street, Suite 250
       Denver, Colorado 80202

                                                        Re: FirstSun Capital
Bancorp
                                                            Registration
Statement on Form S-3
                                                            Filed October 17,
2023
                                                            File No. 333-275054

       Dear Neal E. Arnold:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Robert
Arzonetti at 202-551-8819 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance
       cc:                                              Brennan Ryan
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