SEC Comment Letter for Pono Capital Four, (PONO) — Feb 17, 2026
Pono Capital Four, Inc.
Date: Feb. 17, 2026 · CIK: 0002108164 · Accession: 0000000000-26-001630
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293120
Letter
Re: Pono Capital Four, Inc. Registration Statement on Form S-1 Filed February 02, 2026 File No. 333-293120 Dear Dustin Shindo:
February 17, 2026
Dustin Shindo Chief Executive Officer Pono Capital Four, Inc. Suite 210, 2nd Floor Windward III, Regatta Office Park, PO Box 500 Grand Cayman, Cayman Islands KY-1106
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Pam Howell at 202-551-3357 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 17, 2026 Dustin Shindo Chief Executive Officer Pono Capital Four, Inc. Suite 210, 2nd Floor Windward III, Regatta Office Park, PO Box 500 Grand Cayman, Cayman Islands KY-1106 Re: Pono Capital Four, Inc. Registration Statement on Form S-1 Filed February 02, 2026 File No. 333-293120 Dear Dustin Shindo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>