<SEC-DOCUMENT>0001140361-21-038109.txt : 20211217
<SEC-HEADER>0001140361-21-038109.hdr.sgml : 20211217
<ACCEPTANCE-DATETIME>20211116162145
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-038109
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211116

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
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 7.7.0.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div>November 16, 2021</div>
    <div> <br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="font-weight: bold;"><u> <br>
      </u></div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Mail Stop 4720</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>
      <table class="DSPFListTable" id="z5e732fd89c3d4d67be454a885ceca0b2" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="vertical-align: top; width: 72pt;">
              <div style="text-align: left;">Attention:</div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div style="text-align: left;">Bonnie Baynes&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
              <div style="text-align: left;">Mark Brunhofer&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
              <div style="text-align: left;">Sonia Bednarowski&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
              <div style="text-align: left;">Justin Dobbie</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z57e70893be3d4f9eb5f3bf4fdeb42d57" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top;" nowrap="nowrap">
            <div style="font-weight: bold;">Re:</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">FinWise Bancorp</div>
          </td>
        </tr>
        <tr>
          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Registration Statement on Form S-1 (as amended)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">File No. 333-257929</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div style="text-align: justify;"> <br>
    </div>
    <div style="text-align: justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, FinWise Bancorp (the &#8220;Company&#8221;) hereby requests that the effectiveness of the
      above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time, or as soon as practicable thereafter, on Thursday, November 18, 2021. By separate letter, the underwriters of the sale of the securities being registered join in this
      request for acceleration.</div>
    <div style="text-align: justify;"> <br>
    </div>
    <div style="text-align: justify;">The Company hereby authorizes Terrence&#160;L. Shen of Kramer Levin Naftalis &amp; Frankel LLP to orally modify or withdraw this request for acceleration.
      Please contact Mr. Shen at (212) 715-7819 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z5298abcc4e4440d18a929d6edb679f60" cellpadding="0" cellspacing="0">

        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Very truly yours,</div>
            <div>FinWise Bancorp</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: middle;">&#160;</td>
          <td style="width: 50%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 50%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Kent Landvatter</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: bottom;">&#160;</td>
          <td style="width: 50%; vertical-align: bottom;">
            <div>Kent Landvatter</div>
            <div>President and Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
