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CORRESP
 1
 filename1.htm

 CANTOR EQUITY PARTNERS III, INC.

 110 East 59 th Street
New York, NY 10022

 August 18, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention: Pearlyne Paulemon and Dorrie Yale

 Re:
 Cantor Equity Partners IV, Inc.

 Registration Statement on Form S-1

 Filed July 18, 2025, as amended

 File No. 333-288768

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Cantor Equity Partners IV, Inc. hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on Wednesday, August 20, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Brandon Lutnick

 Brandon Lutnick

 Chief Executive Officer

 cc:
Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 August 18, 2025

 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

 Re:
 Cantor Equity Partners IV, Inc.
Registration Statement on Form S-1
File No. 333-288768

 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 Cantor
Equity Partners IV, 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 August 20, 2025, or as soon thereafter as practicable, or at such other time as the Company or
its outside counsel, Ellenoff Grossman & Schole, 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,

 Cantor Fitzgerald & Co.

 By:
 /s/ David Batalion

 Name:
 David Batalion

 Title:
 Managing Director

 [ Signature Page to Underwriters' Acceleration
Request Letter ]

CORRESP
 1
 filename1.htm

 July 18, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Mail Stop 3030

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon and Pam Long

 Re: Cantor Equity Partners IV, Inc.

 Draft Registration Statement on Form S-1

 Submitted March 31, 2025

 CIK No.: 0002034267

 Ladies and Gentlemen:

 Cantor Equity Partners IV,
Inc. (the " Company ," " we ," " our " or " us ") hereby transmits
its response to the comments of the staff (the " Staff ") of the Division of Corporation Finance of the Securities and
Exchange Commission contained in the Staff's letter dated April 25, 2025 (the " Letter ") regarding the above-referenced
Draft Registration Statement on Form S-1 (the " Registration Statement ") submitted on March 31, 2025. For ease of reference,
the numbered paragraphs below correspond to the numbered comments in the Letter, with the Staff's comments presented in bold font
type.

 Draft Registration Statement on Form S-1

 Cover Page

 1. We note your disclosure regarding the maintenance of a
20% interest of the founder shares in the event of an increase or decrease in the size of the offering. Please also state whether the
issuance of additional shares to maintain this interest may result in a material dilution of the purchasers' equity interests, here and
elsewhere in the prospectus where similar disclosure appears. See Items 1602(a)(3) and 1602(b)(6) of Regulation S-K.

 Response: The Company respectfully
acknowledges the Staff's comment and advises the Staff that it has revised its disclosure on the cover page and elsewhere, as appropriate,
in the Registration Statement to address the Staff's comment.

 Summary

 Summary of Risk Factors, page 36

 2. Please revise the fourth bullet on page 38 to specifically
discuss that you currently have three Active Cantor SPACs that are also actively searching for target businesses, and that you expect
potential target businesses to be presented to you and the other Active Cantor SPACs based on factors including which SPAC went public
first, as you discuss on page 34 and elsewhere.

 Response: The Company respectfully
acknowledges the Staff's comment and advises the Staff that it has revised its disclosure throughout the Registration Statement,
as appropriate, to address the Staff's comment.

 * * * * *

 We thank the Staff in advance
for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Stuart Neuhauser,
Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

 Very truly yours,

 CANTOR EQUITY PARTNERS IV, INC.

 By:
 /s/ Brandon Lutnick

 Name:
 Brandon Lutnick

 Title:
 Chief Executive Officer

 cc: Stuart Neuhauser, Esq.

 [Signature Page to Response Letter to the SEC –
Form S-1 Registration Statement of Cantor Equity
Partners IV, Inc. – July 2025]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 25, 2025

Brandon Lutnick
Chief Executive Officer
Cantor Equity Partners IV, Inc.
110 East 59th Street
New York, NY 10022

 Re: Cantor Equity Partners IV, Inc.
 Draft Registration Statement on Form S-1
 Submitted March 31, 2025
 CIK No.: 0002034267
Dear Brandon Lutnick:

 We have reviewed your draft registration statement and have the
following comments.

 Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1
Cover Page

1. We note your disclosure regarding the maintenance of a 20% interest of
the founder
 shares in the event of an increase or decrease in the size of the
offering. Please also
 state whether the issuance of additional shares to maintain this
interest may result in a
 material dilution of the purchasers' equity interests, here and
elsewhere in the
 prospectus where similar disclosure appears. See Items 1602(a)(3) and
1602(b)(6) of
 Regulation S-K.
 April 25, 2025
Page 2
Summary
Summary of Risk Factors, page 36

2. Please revise the fourth bullet on page 38 to specifically discuss that
you currently
 have three Active Cantor SPACs that are also actively searching for
target businesses,
 and that you expect potential target businesses to be presented to you
and the other
 Active Cantor SPACs based on factors including which SPAC went public
first, as
 you discuss on page 34 and elsewhere.

 Please contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Dorrie Yale at
202-551-8776
with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Stuart Neuhauser, Esq.
</TEXT>
</DOCUMENT>