SEC Company Response from Pono Capital Four, (PONO) — Mar 11, 2026
Pono Capital Four, Inc.
Date: March 11, 2026 · CIK: 0002108164 · Accession: 0001213900-26-026158
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293120
Letter
Re:
March 11, 2026
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance
Office of Real Estate and Construction 100 F Street, N.E. Washington, D.C. 20549
Attention: Pam Howell
Pono Capital Four, Inc. Registration Statement on Form S-1, as amended Initially Filed on February 2, 2026 File No. 333-293120
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Pono Capital Four, Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on March 12, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[ Signature Page Follows ]
Very truly yours,
D. BORAL CAPITAL LLC
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CORRESP 1 filename1.htm March 11, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Real Estate and Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Pam Howell Re: Pono Capital Four, Inc. Registration Statement on Form S-1, as amended Initially Filed on February 2, 2026 File No. 333-293120 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Pono Capital Four, Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on March 12, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [ Signature Page Follows ] Very truly yours, D. BORAL CAPITAL LLC By: /s/ Gaurav Verma Name: Gaurav Verma Title: Co-Head of Investment Banking [ Signature Page to Underwriter's Acceleration Request Letter ]