SecProbe.io

CORRESP
 1
 filename1.htm

 February 9, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt and Pam Howell

 Re:
 Acceleration Request of HCM IV Acquisition Corp

 Registration Statement on Form S-1 (File No. 333-291343)

 Dear Mr. Holt and Ms. Howell,

 Pursuant to Rule 461 under the Securities Act of
1933, as amended, HCM IV Acquisition Corp (the "Company"), hereby requests that the effective date for the Registration Statement
referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on February 11, 2026, or as soon thereafter
as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King &
Spalding LLP, by calling Kevin Manz at (516) 225-7059.

 *
 *
 *
 *

 Thank you for your assistance in this matter.

 Very truly yours,

 /s/ Steve Bischoff

 Steve Bischoff

 Chief Financial Officer

 cc:
 Stuart Neuhauser, Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 February 9, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt and Pam Howell

 Re: HCM IV Acquisition Corp.

 Registration Statement on Form S-1 (File No. 333-291343)

 Ladies and Gentlemen,

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of HCM IV Acquisition Corp.
that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m.
Eastern Time on February 11, 2026, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the
General Rules and Regulations under the Act, the undersigned wishes to advise you 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, Investment Banking

 [ Signature
Page to UW Acceleration Request ]

CORRESP
 1
 filename1.htm

 February 3, 2026

 Via Edgar

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt and Pam Howell

 Re:

 Withdrawal of Acceleration Request of HCM IV Acquisition Corp.

 Registration Statement on Form S-l (File No. 333-291343)

 Dear Mr. Holt and Ms. Howell,

 HCM IV Acquisition Corp. hereby requests that the Securities and Exchange
Commission withdraw its acceleration request dated January 30, 2026.

 Thank you for your assistance. If you should have any questions, please
contact Kevin E. Manz of King & Spalding LLP, counsel to the registrant, by telephone at (516) 225-7059.

 Sincerely,

 HCM IV Acquisition Corp.

 By:

 /s/ Steve Bischoff

 Steve Bischoff
 Chief Financial Officer

 Cc:
 Stuart Neuhauser, Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 January 30, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt and Pam Howell

 Re:
 HCM
 IV Acquisition Corp.

 Registration
 Statement on Form S-1 (File No. 333-291343)

 Ladies and Gentlemen,

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of HCM IV Acquisition Corp. that
the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern
Time on February 3, 2026, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General
Rules and Regulations under the Act, the undersigned wishes to advise you 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, Investment Banking

CORRESP
 1
 filename1.htm

 January 30, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Benjamin Holt and Pam Howell

 Re: Acceleration Request of HCM IV Acquisition Corp
 Registration Statement on Form S-1 (File No. 333-291343)

 Dear Mr. Holt and Ms. Howell,

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended, HCM IV Acquisition Corp (the "Company"), hereby requests that the effective date for the Registration
Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on February 3, 2026, or as
soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our
counsel, King & Spalding LLP, by calling Kevin Manz at (516) 225-7059.

 * * * *

 Thank you for your assistance in this matter.

 Very truly yours,

 /s/ Steve Bischoff

 Steve Bischoff

 Chief Financial Officer

 cc: Stuart Neuhauser, Ellenoff Grossman & Schole LLP

CORRESP
 1
 filename1.htm

 HCM IV Acquisition Corp.

 85 Washington Street,

 Norwalk, CT 06854

 VIA EDGAR

 January 20, 2026

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Kellie Kim
Shannon Menjivar
Benjamin Holt
Pam Howell

 Re:
 HCM IV Acquisition Corp.

 Registration Statement on Form S-1

 Filed November 7, 2025

 Amendment No. 1 Registration Statement on Form S-1
 Filed November 25, 2025
 File No. 333-291343

 Ladies and Gentlemen:

 HCM IV Acquisition Corp. (the
" Company ," " we ," " our " or " us ") hereby transmits our response
to the comment letter received from the staff (the " Staff ", " you " or " your ")
of the U.S. Securities and Exchange Commission (the " Commission "), dated January 9, 2026, regarding the Registration
Statement on Form S-1/A (the " Registration Statement ") filed with the Commission on November 25, 2025.

 For the Staff's convenience,
we have repeated below the Staff's comment in bold, and have followed each comment with the Company's response. In response
to the Staff's comments, the Company is filing via Edgar a revised Registration Statement simultaneously with the submission of
this response letter.

 Amendment No. 1 Registration Statement on Form S-1 filed November
25, 2025

 Summary, page 1

 1. On page 8 where you discuss your sponsor and your officers and directors sponsoring or forming other special purpose acquisition
companies, please expand to disclose the conflicts of interest relating to the involvement of Messrs. Matthews, Bischoff, and Donohoe
with HCM III Acquisition Corp. and HCM III's current searching for a target business to complete its initial business combination. Please
also expand to address how business combination opportunities are allocated among SPACs. In this regard, we note your statement on page
8 and elsewhere that your officers and directors intend to first present to you any potential business combination opportunities suitable
for a SPAC prior to any similar entity. Refer to Item 1602(b)(7)of Regulation S-K.

 Response: We acknowledge the Staff's
comment and have revised pages 8, 38-39, 79-80, 117, 122, and 151-152 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, Kevin E. Manz,
Esq. at 212-556-2133 or kmanz@kslaw.com.

 Sincerely,

 By:
 /s/ Shawn Matthews

 Name:
 Shawn Matthews

 Title:
 Chief Executive Officer and Chairman

 cc:

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 9, 2026

Shawn Matthews
Chief Executive Officer
HCM IV Acquisition Corp.
100 First Stamford Place, Suite 330
Stamford, CT 06902

 Re: HCM IV Acquisition Corp.
 Registration Statement on Form S-1
 Filed November 7, 2025
 Amendment No. 1 Registration Statement on Form S-1
 Filed November 25, 2025
 File No. 333-291343
Dear Shawn Matthews:

 We have conducted a limited review of your registration statement and
have the
following comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 Registration Statement on Form S-1 filed November 25, 2025
Summary, page 1

1. On page 8 where you discuss your sponsor and your officers and directors
sponsoring
 or forming other special purpose acquisition companies, please expand to
disclose the
 conflicts of interest relating to the involvement of Messrs. Matthews,
Bischoff, and
 Donohoe with HCM III Acquisition Corp. and HCM III's current searching
for a
 target business to complete its initial business combination. Please
also expand to
 address how business combination opportunities are allocated among
SPACs. In this
 regard, we note your statement on page 8 and elsewhere that your
officers and
 directors intend to first present to you any potential business
combination
 January 9, 2026
Page 2

 opportunities suitable for a SPAC prior to any similar entity. Refer to
Item 1602(b)(7)
 of Regulation S-K.
 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.

 Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

 Please contact Kellie Kim at 202-551-3129 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters.
Please contact Benjamin Holt at 202-551-6614 or Pam Howell at 202-551-3357 with
any
other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Kevin E. Manz
</TEXT>
</DOCUMENT>