SecProbe.io

CORRESP
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filename1.htm

      November 16, 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:

      Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters of the proposed initial public offering of the common stock of FinWise Bancorp, a Utah corporation (the “Registrant”), hereby join the Registrant in requesting the effectiveness of the Registrant’s above-referenced Registration Statement on Form S-1, as amended, be accelerated so
        that it will become effective on Thursday, November 18, 2021, at 4:00 P.M., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S.
        Securities and Exchange Commission (the “SEC”).

      Additionally, pursuant to Rule 460 promulgated by the SEC under the Securities Act, and in connection with the foregoing, we hereby
        advise you that the underwriters have distributed 1,038 copies of the Preliminary Prospectus dated November 16, 2021, through the date hereof, to prospective underwriters, institutional investors, dealers and others.

      The undersigned, on behalf of themselves and as representatives of the several underwriters, hereby represent that the underwriters have
        and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above offering.

      [Signature Page Follows]

              Very truly yours,

              PIPER SANDLER & CO.

              as Representative of the several Underwriters

              By:

              /s/ Demetrios S. Hadgis

              Name:

              Demetrios S. Hadgis

              Title:

              Managing Director

              STEPHENS INC.

              as Representative of the several Underwriters

              By:

              /s/ Frank S. Sorrentino IV

              Name:

              Frank S. Sorrentino IV

              Title:

              Managing Director

      [Signature Page to Underwriter Acceleration Request]