SEC Company Response from Pono Capital Four, (PONO) — Mar 11, 2026
Pono Capital Four, Inc.
Date: March 11, 2026 · CIK: 0002108164 · Accession: 0001213900-26-026157
AI Filing Summary & Sentiment
Reasoning
Letter
PONO CAPITAL FOUR, INC.
Suite 210, 2nd Floor Windward III, Regatta Office Park, PO Box 500
Grand Cayman, Cayman Islands KY-1106
March 11, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attn: Pam Howell
RE : Pono Capital Four, Inc. (the "Company")
Registration Statement on Form S-1 (File No. 333- 293120) (the "Registration Statement") Request for Acceleration of Effective Date
Ladies and Gentleman
In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement to be declared effective on March 12, 2026 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Very truly yours,
PONO CAPITAL FOUR, INC.
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CORRESP 1 filename1.htm PONO CAPITAL FOUR, INC. Suite 210, 2nd Floor Windward III, Regatta Office Park, PO Box 500 Grand Cayman, Cayman Islands KY-1106 March 11, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attn: Pam Howell RE : Pono Capital Four, Inc. (the "Company") Registration Statement on Form S-1 (File No. 333- 293120) (the "Registration Statement") Request for Acceleration of Effective Date Ladies and Gentleman In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement to be declared effective on March 12, 2026 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act. Very truly yours, PONO CAPITAL FOUR, INC. By: /s/ Dustin Shindo Name: Dustin Shindo Title: Chief Executive Officer