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March 16, 2021
Kimberly Springsteen-Abbott
Chief Executive Officer
Commonwealth Income & Growth Fund IV
4532 US Highway 19, Suite 200
New Port Richey, FL 34652
Re:Commonwealth Income & Growth Fund IV
Item 4.01 Form 8-K
Filed February 5, 2021
File No. 333-62526
Dear Ms. Springsteen-Abbott:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Item 4.01 Form 8-K Filed February 5, 2021
Exhibit 16, page 1
1.In connection with your Item 4.01 Form 8-K, you were required to file an Exhibit 16 letter
from your former accountant within four business days after the occurrence of such event.
Please amend your filing to include this letter as Exhibit 16 to comply with Item 304(a)(3)
of Regulation S-K, applicable under Item 4.01(a) of Form 8-K, and Item 4.02(c) of Form
8-K.  Please also separately address this matter for each of Funds V, VI, and VII.
             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.

 FirstName LastNameKimberly Springsteen-Abbott
 Comapany NameCommonwealth Income & Growth Fund IV
 March 16, 2021 Page 2
 FirstName LastName
Kimberly Springsteen-Abbott
Commonwealth Income & Growth Fund IV
March 16, 2021
Page 2
            You may contact Lyn Shenk at (202) 551-3380 if you have questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services