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United States securities and exchange commission logo
September 22, 2020
Daniel Cohen
Chief Executive Officer
FinTech Acquisition Corp. IV
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
Re: FinTech Acquisition
Corp. IV
Amendment No. 2 to
Registration Statement on Form S-1
Filed September 16,
2020
File No. 333-248664
Dear Mr. Cohen:
We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information
so we may better
understand your disclosure.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to these comments, we may have additional comments.
Form S-1
Financial Statements
Statements of Operations, page F-4
1. Please tell us how you
considered the need to include comparative financial information
for the period ended
June 30, 2019. Reference is made to Rule 8-03(a)(5) of Regulation
S-X.
You may contact Peter McPhun at 202-551-3581 or Robert Telewicz
at 202-551-3438 if
you have questions regarding comments on the financial statements and
related matters. Please
Daniel Cohen
FinTech Acquisition Corp. IV
September 22, 2020
Page 2
contact David Link at 202-551-3356 or Pam Howell at 202-551-3357 with any other
questions.
Sincerely,
FirstName LastNameDaniel Cohen
Division of Corporation
Finance
Comapany NameFinTech Acquisition Corp. IV
Office of Real Estate &
Construction
September 22, 2020 Page 2
cc: Mark Rosenstein
FirstName LastName