# EDGAR Filing Document

**Accession Number:** 0002108164
**File Stem:** 0001213900-26-026157
**Filing Date:** 2026-3
**Character Count:** 2247
**Document Hash:** 70ecd6a5dd6356c49ac0c45f7a5258bf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-026157.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001213900-26-026157

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260311

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pono Capital Four, Inc.
- **CENTRAL INDEX KEY:** 0002108164
- **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:** 643 ILALO STREET, #102
- **CITY:** HONOLULU
- **STATE:** HI
- **ZIP:** 96813
- **BUSINESS PHONE:** (206) 923-9234

**MAIL ADDRESS:**
- **STREET 1:** 643 ILALO STREET, #102
- **CITY:** HONOLULU
- **STATE:** HI
- **ZIP:** 96813

**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

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attn: Pam Howell

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| | |
|:---|:---|
| **RE**: | **Pono Capital Four, Inc. (the "Company")** |
|  | **Registration Statement on Form S-1 (File No. 333- 293120) (the "Registration Statement")<br> <u>Request for Acceleration of Effective Date</u>** |

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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.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **PONO CAPITAL FOUR, INC.** | **PONO CAPITAL FOUR, INC.** | **PONO CAPITAL FOUR, INC.** |
| By: | */s/ Dustin Shindo* | */s/ Dustin Shindo* |
|  | Name: | Dustin Shindo |
|  | Title: | Chief Executive Officer |

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