# EDGAR Filing Document

**Accession Number:** 0002072404
**File Stem:** 0001213900-25-080054
**Filing Date:** 2025-8
**Character Count:** 5226
**Document Hash:** 8f617d3c9edaf1256d42f494d7ca9a79
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-080054.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0001213900-25-080054

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250822

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GSR IV Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002072404
- **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:** 5900 BALCONES DRIVE
- **STREET 2:** SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731
- **BUSINESS PHONE:** 914-369-4400

**MAIL ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE
- **STREET 2:** SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731

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| | | |
|:---|:---|:---|
|  | 10250 Constellation Blvd., Suite 1100 | 10250 Constellation Blvd., Suite 1100 |
|  | Los Angeles, California 90067 | Los Angeles, California 90067 |
|  | Tel: +1.424.653.5500 Fax: +1.424.653.5501 | Tel: +1.424.653.5500 Fax: +1.424.653.5501 |
|  | www.lw.com | www.lw.com |
|  | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
|  | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Century City | Paris |
| August 22, 2025 | Chicago | Riyadh |
|  | Dubai | San Diego |
|  | Düsseldorf | San Francisco |
|  | Frankfurt | Seoul |
|  | Hamburg | Silicon Valley |
|  | Hong Kong | Singapore |
|  | Houston | Tel Aviv |
|  | London | Tokyo |
|  | Los Angeles | Washington, D.C. |
|  | Madrid |  |

---

 ****

***<u>VIA EDGAR AND ELECTRONIC MAIL</u>***

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | William Demarest |
|  | Isaac Esquivel |
|  | Ruairi Regan |
|  | Dorrie Yale |
|  | Division of Corporation Finance |
|  | Office of Real Estate & Construction |
| **Re**: | **GSR IV Acquisition Corp.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed July 29, 2025** |
|  | **File No. 333-289061** |

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To the addressees set forth above:

On behalf of our client, GSR IV Acquisition Corp. (the "***Company***"), we submit this letter setting forth the responses of the Company to the comments provided by the staff (the "***Staff***") of the Securities and Exchange Commission (the "***Commission***") in its comment letter dated August 11, 2025 (the "***Comment Letter***") with respect to the Registration Statement on Form S-1 filed with the Commission by the Company on June 29, 2025. Concurrently with the filing of this letter, the Company has filed Amendment No. 1 to the Registration Statement on Form S-1 (the "***Registration Statement***") through EDGAR.

For your convenience, we have set forth each comment of the Staff from the Comment Letter in bold type below followed by the Company's response thereto. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement.

<u>Registration Statement on Form S-1 filed June 29, 2025</u>

<u>Summary, page 1</u>

1. **We note revisions in response to prior comment 7, but also that you continue to disclose on page 26 and 112 that your directors and officers also have agreed to vote in favor of your initial business combination with respect to public shares acquired by them, if any, and on page 110 that the purpose of the purchase of public shares by your sponsor, directors and officers could be to vote in favor of the business combination and thereby increase the likelihood of obtaining shareholder approval of our initial business combination. Please provide your analysis on how such potential purchases would comply with Rule 14e-5..** 

*Response:* The Company acknowledges the Staff's comment and respectfully advises the Staff that the Company has revised disclosure on pages 19, 24, 25, 45, 46, 74, 110, 111, 112, 114, 139, and 150 of the Registration Statement.

<u>Management, page 127</u>

2. **We acknowledge your revised disclosures in response to prior comment 17. However, as previously stated, please also revise to ensure that for each director and executive officer, you disclose the business experience, principal occupations, and employment of such individuals during the past five years.** 

*Response:* The Company acknowledges the Staff's comment and respectfully advises the Staff that the Company has revised disclosure on pages 3, 4, 5, 97, 98, 99, 129, 130, and 131 of the Registration Statement.

We hope that the foregoing has been responsive to the Staff's comments and look forward to resolving any outstanding issues as quickly as possible.

Please direct any questions or comments regarding the foregoing to Steven B. Stokdyk of Latham & Watkins LLP at (213) 891-7421 or Steven.Stokdyk@lw.com.

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| |
|:---|
| Very truly yours, |
| /s/ Steven B. Stokdyk |
| Steven B. Stokdyk |

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cc: Gus Garcia, Co-Chief Executive Officer, GSR IV Acquisition Corp. <br> Lewis Silberman, Co-Chief Executive Officer, GSR IV Acquisition Corp <br> James Brown, Holland & Knight LLP