# EDGAR Filing Document

**Accession Number:** 0002034267
**File Stem:** 0001213900-25-065696
**Filing Date:** 2025-7
**Character Count:** 4015
**Document Hash:** fb7e0cc585d34fd4eb1e4a5a9e4dc569
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-065696.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0001213900-25-065696

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250718

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cantor Equity Partners IV, Inc.
- **CENTRAL INDEX KEY:** 0002034267
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 110 EAST 59TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 2129385000

**MAIL ADDRESS:**
- **STREET 1:** 110 EAST 59TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

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.

**<u>Draft Registration Statement on Form S-1</u>**

**<u>Cover Page</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**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.

**<u>Summary</u>**

**<u>Summary of Risk Factors, page 36</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **CANTOR EQUITY PARTNERS IV, INC.** | **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 <br> Partners IV, Inc. – July 2025]