SecProbe.io

CORRESP
 1
 filename1.htm

 Spring Valley Acquisition Corp. IV

 2100 McKinney Ave., Suite 1675

 Dallas, TX 75201

 January 30, 2026

 VIA EDGAR

 United
States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, NE

 Washington, D.C. 20549

 Attention: Stacie Gorman

 RE:
 Spring Valley Acquisition Corp. IV (the "Company")

 Registration Statement on Form S-1

 (File No. 333- 292884) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:00 p.m. on January 30, 2026, or as soon thereafter as practicable.

 The Company respectfully advises
the Staff that, it undertakes not to launch any road show as that term is defined in Rule 433(h)(4), or in the absence of a road show,
commence or make sales for the proposed offering, earlier than 15 days after January 22, 2026, the date of initial public filing of the
Registration Statement.

 [Signature page follows]

 Very truly yours,

 SPRING VALLEY ACQUISITION CORP. IV

 By:
 /s/ Christopher Sorrells

 Name: Christopher Sorrells

 Title: Chief Executive Officer

CORRESP
 1
 filename1.htm

 January 30, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman

 Re:
 Spring Valley Acquisition Corp. IV (the "Company")

 Registration Statement on Form S-1

 File No. 333- 292884

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"),
Cohen and Company Capital Markets, a division of Cohen & Company Securities, LLC , and
Clear Street LLC, as representatives of the underwriters of the offering (the "Representatives"), hereby join the request
of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective
on January 30, 2026, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish
to advise you that, through January 30, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited
to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus
dated January 22, 2026.

 We respectfully advise the Staff that the Representatives
undertake not to launch any road show as that term is defined in Rule 433(h)(4), or in the absence of a road show, commence or make sales
for the proposed offering, earlier than 15 days after January 22, 2026, the date of initial public filing of the Registration Statement.

 We have 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,

 COHEN AND COMPANY CAPITAL MARKETS,

 A DIVISION OF COHEN & COMPANY SECURITIES, LLC

 By:
 /s/ Jerry Serowik

 Name:
 Jerry Serowik

 Title:
 Senior Managing Director; Head of Capital Markets

 CLEAR STREET LLC

 By:
 /s/ Ryan Gerety

 Name:
 Ryan Gerety

 Title:
 COO Investment Banking

 [Signature Page to Acceleration Request]

CORRESP
 1
 filename1.htm

 Spring Valley Acquisition Corp. IV

 2100 McKinney Ave., Suite 1675

 Dallas, TX 75201

 January 29, 2026

 VIA EDGAR

 United
States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, NE

 Washington, D.C. 20549

 Attention: Stacie Gorman

 RE:
 Spring Valley Acquisition Corp. IV (the "Company")

 Registration Statement on Form S-1

 (File No. 333- 292884) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:00 p.m. on January 30, 2026, or as soon thereafter as practicable.

 The Company respectfully advises
the Staff that, it undertakes not to launch any road show as that term is defined in Rule 433(h)(4) for the proposed offering earlier
than 15 days after January 22, 2026, the date of initial public filing of the Registration Statement.

 [Signature page follows]

 Very truly yours,

 SPRING VALLEY ACQUISITION CORP.
 IV

 By:
 /s/ Christopher Sorrells

 Name:
 Christopher Sorrells

 Title:
 Chief Executive Officer

CORRESP
 1
 filename1.htm

 January 29, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Stacie Gorman

 Re:
 Spring Valley Acquisition Corp. IV (the "Company")

 Registration Statement on Form S-1

 File No. 333- 292884

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"),
Cohen and Company Capital Markets, a division of Cohen & Company Securities, LLC , and
Clear Street LLC, as representatives of the underwriters of the offering (the "Representatives"), hereby join the request
of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective
on January 30, 2026, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish
to advise you that, through January 29, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited
to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus
dated January 22, 2026.

 We respectfully advise the Staff that the Representatives
undertake not to launch any road show as that term is defined in Rule 433(h)(4) for the proposed offering earlier than 15 days after January
22, 2026, the date of initial public filing of the Registration Statement.

 We have 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,

 COHEN AND COMPANY CAPITAL MARKETS,

 A DIVISION OF COHEN
 & COMPANY SECURITIES, LLC

 By:
 /s/ Jerry Serowik

 Name:
 Jerry Serowik

 Title:
 Senior Managing Director; Head of Capital Markets

 CLEAR STREET LLC

 By:
 /s/ Ryan Gerety

 Name:
 Ryan Gerety

 Title:
 COO Investment Banking

 [Signature Page to Acceleration Request]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 15, 2026

Christopher Sorrells
Chief Executive Officer
Spring Valley Acquisition Corp. IV
2100 McKinney Ave., Suite 1675
Dallas, TX 75201

 Re: Spring Valley Acquisition Corp. IV
 Draft Registration Statement on Form S-1
 Submitted November 26, 2025
 CIK No. 0002098242
Dear Christopher Sorrells:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4)
or, in the absence of a road show, at least 15 days prior to the requested
effective date of the
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 Stacie Gorman at 202-551-3585 with any questions.

 Sincerely,

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