Finwise Bancorp — Regulatory Filings 2021

Aug 12, 2021

CORRESP 1 filename1.htm Licensed to: Summit Financial Disclosure, LLC Document created using EDGARfilings PROfile 8.0.0.0 Copyright 1995 - 2021 Broadridge

August 12, 2021

VIA EDGAR CORRESPONDENCE

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Bonnie Baynes

Mark Brunhofer

Sonia Bednarowski

Justin Dobbie

Re: FinWise Bancorp Registration Statement on Form S-1 (as amended) File No. 333-257929

Ladies and Gentlemen:

Acting as representative of the several underwriters of the proposed initial public offering of the common stock of FinWise Bancorp, a Utah corporation (the “ Registrant ”), we hereby join in the request of the Registrant to withdraw our request for acceleration of Registrant’s above-referenced Registration Statement on Form S-1, as amended (the “ Registration Statement ”), previously submitted by the undersigned, on behalf of itself and as representative of the several underwriters, on August 9, 2021. We may join the Registrant and resubmit a request for acceleration of the Registration Statement at a later time.

[Signature Page Follows]

Very truly yours,
PIPER SANDLER & CO.
as Representative of the several Underwriters

By:
Name: Demetrios Hadgis
Title: Managing Director

[ Signature Page to Withdrawal of Underwriter Acceleration Request ]