United States securities and exchange commission logo

                             April 9, 2021

       Daniel G. Cohen
       Chief Executive Officer
       FinTech Acquisition Corp. IV
       2929 Arch Street
       Suite 1703
       Philadelphia, PA 19104-2870

                                                        Re: FinTech Acquisition
Corp. IV
                                                            Amendment No. 1 to
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed March 29,
                                                            File No. 001-39558

       Dear Mr. Cohen:

              We have reviewed your March 29, 2021 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       March 4, 2021 letter.

       Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A filed
March 29, 2021

       Unaudited Pro Forma Condensed Combined Financial Information, page 108

   1.                                                   We note from your
response to prior comment 8, the following two items:
                                                            You indicate that
issuance of equity interests to working partners of Professional
                                                           Partners will not
affect future distributions to Professional Partners, Perella Weinberg
                                                           Partners or the
remaining ILPs.
                                                            Under the guidance
in ASC 323-10-25-3 to 25-6, the other equity method investors
                                                           recognize their
percentage share of earnings or losses in the investee (inclusive of any
                                                           expense recognized
by the investee for the stock-based compensation funded on its
 Daniel G. Cohen
FinTech Acquisition Corp. IV
April 9, 2021
Page 2
         Please reconcile for us your attribution methodology with these two
items. In this regard,
         provide us an explanation of:
             How an attribution methodology that is disproportionate to the
respective ownership
             interests is appropriate absent a contractual arrangement that
affects distributions of
             income or loss; and
             How your attribution methodology is consistent with the guidance
in ASC 323-10-
             25-3 to 25-6 when the other interest holders    share of PWP OpCo
 s net losses are
             exclusive of any expense related to the equity awards granted by
Unaudited Pro Forma Condensed Combined Statement of Financial Condition, page

2.       Please explain to us why there is no apparent pro forma statement of
         condition impact for pro forma adjustments (cc) and (hh). Otherwise,
tell us how these
         adjustments are reflected on your pro forma statement of financial
condition and revise
         your disclosure to clarify. In addition, in your response tell us why
your pro forma net
         loss attributable to Perella Weinberg Partners assuming no redemptions
of $34.3 million
         in 2020 is inconsistent with the $27.1 million accumulated deficit on
your pro forma
         statement of financial condition and reconcile for us the related
$108.6 million pro forma
         loss attributable to noncontrolling interest and the $122.4 million
noncontrolling interest
         on your pro forma statement of financial condition.
        You may contact Mark Brunhofer at (202) 551-3638 or Michelle Miller at
(202) 551-
3368 if you have questions regarding comments on the financial statements and
matters. Please contact Eric Envall at (202) 551-3234 or J. Nolan McWilliams at
(202) 551-
3217 with any other questions.

FirstName LastNameDaniel G. Cohen                              Sincerely,
Comapany NameFinTech Acquisition Corp. IV
                                                               Division of
Corporation Finance
April 9, 2021 Page 2                                           Office of
FirstName LastName