SecProbe.io

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

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 ]

<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>