SecProbe.io

CORRESP
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filename1.htm

      August 12, 2021

      VIA EDGAR CORRESPONDENCE

      United States Securities and Exchange Commission

      Division of Corporation Finance

      100 F Street, NE

      Washington, D.C.  20549

                Attention:

                Bonnie Baynes

                Mark Brunhofer

                Sonia Bednarowski

                Justin Dobbie

              Re:

              FinWise Bancorp

              Registration Statement on Form S-1 (as amended)

              File No. 333-257929

      Ladies and Gentlemen:

      Acting as representative of the several underwriters of the proposed initial public offering of the common stock of FinWise Bancorp, a
        Utah corporation (the “Registrant”), we hereby join in the request of the Registrant to withdraw our request for acceleration of Registrant’s
        above-referenced Registration Statement on Form S-1, as amended (the “Registration Statement”), previously submitted by the undersigned, on behalf of itself
        and as representative of the several underwriters, on August 9, 2021.  We may join the Registrant and resubmit a request for acceleration of the Registration Statement at a later time.

      [Signature Page Follows]

              Very truly yours,

              PIPER SANDLER & CO.

              as Representative of the several Underwriters

              By:
              /s/ Demetrios Hadgis

              Name:  Demetrios Hadgis

              Title: Managing Director

      [Signature Page to Withdrawal of Underwriter Acceleration
          Request]