<SEC-DOCUMENT>0001140361-21-028082.txt : 20211217
<SEC-HEADER>0001140361-21-028082.hdr.sgml : 20211217
<ACCEPTANCE-DATETIME>20210812154543
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-028082
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Finwise Bancorp
		CENTRAL INDEX KEY:			0001856365
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				830356689
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		756 EAST WINCHESTER STREET #100
		CITY:			MURRAY
		STATE:			UT
		ZIP:			84107
		BUSINESS PHONE:		801-545-6003

	MAIL ADDRESS:	
		STREET 1:		756 EAST WINCHESTER STREET #100
		CITY:			MURRAY
		STATE:			UT
		ZIP:			84107
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="text-align: right; font-family: 'Times New Roman', Times, serif;">August 12, 2021</div>
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      <div style="font-family: 'Times New Roman', Times, serif;"><u>VIA EDGAR CORRESPONDENCE</u></div>
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      <div style="font-family: 'Times New Roman', Times, serif;">United States Securities and Exchange Commission</div>
      <div style="font-family: 'Times New Roman', Times, serif;">Division of Corporation Finance</div>
      <div style="font-family: 'Times New Roman', Times, serif;">100 F Street, NE</div>
      <div style="font-family: 'Times New Roman', Times, serif;">Washington, D.C.&#160; 20549</div>
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                <div style="text-align: left;"><font style="font-family: 'Times New Roman', Times, serif;">Attention:</font></div>
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                <div style="text-align: left;"><font style="font-family: 'Times New Roman', Times, serif;">Bonnie Baynes</font></div>
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                <td style="align: left; vertical-align: top; width: auto;">Mark Brunhofer</td>
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                <td style="align: left; vertical-align: top; width: auto;">Sonia Bednarowski</td>
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                <td style="align: left; vertical-align: top; width: auto;">Justin Dobbie</td>
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              <div style="margin: 0px 0px 0px 24pt; font-family: 'Times New Roman', Times, serif;"><a name="bkRe1"></a>Re:</div>
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              <div style="font-family: 'Times New Roman', Times, serif;">FinWise Bancorp</div>
              <div style="font-family: 'Times New Roman', Times, serif;">Registration Statement on Form S-1 (as amended)</div>
              <div style="font-family: 'Times New Roman', Times, serif;">File No. 333-257929</div>
              <div>&#160;</div>
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      <div style="font-family: 'Times New Roman', Times, serif;">Ladies and Gentlemen:</div>
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      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">Acting as representative of the several underwriters of the proposed initial public offering of the common stock of FinWise Bancorp, a
        Utah corporation (the &#8220;<u>Registrant</u>&#8221;), we hereby join in the request of the Registrant to withdraw our request for acceleration of Registrant&#8217;s
        above-referenced Registration Statement on Form S-1, as amended (the &#8220;<u>Registration Statement</u>&#8221;), previously submitted by the undersigned, on behalf of itself
        and as representative of the several underwriters, on August 9, 2021.&#160; We may join the Registrant and resubmit a request for acceleration of the Registration Statement at a later time.</div>
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              <td style="width: 50.00%;">Very truly yours,</td>
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              <td style="width: 50.00%;" rowspan="1">&#160;</td>
              <td style="width: 50.00%;" rowspan="1">&#160;</td>
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                <div>&#160;</div>
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              <td style="width: 50.00%;">PIPER SANDLER &amp; CO.</td>
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              <td style="width: 50.00%;">as Representative of the several Underwriters</td>
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              <td style="width: 3%;"><font style="font-family: 'Times New Roman', Times, serif;">By:</font></td>
              <td style="width: 47%;"><u><font style="font-family: 'Times New Roman', Times, serif;">/s/ Demetrios Hadgis</font></u></td>
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              <td style="width: 47%;">Name:&#160; Demetrios Hadgis</td>
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              <td style="width: 47%;">Title: Managing Director</td>
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      <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">[<font style="font-style: italic;">Signature Page to Withdrawal of Underwriter Acceleration
          Request</font>]</div>
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