FinWise Bancorp (FINW) CORRESPCorrespondence with SEC

November 16, 2021

Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters of the proposed initial public offering of the common stock of FinWise Bancorp, a Utah corporation (the “Registrant”), hereby join the Registrant in requesting the effectiveness of the Registrant’s above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective on Thursday, November 18, 2021, at 4:00 P.M., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission (the “SEC”).

Additionally, pursuant to Rule 460 promulgated by the SEC under the Securities Act, and in connection with the foregoing, we hereby advise you that the underwriters have distributed 1,038 copies of the Preliminary Prospectus dated November 16, 2021, through the date hereof, to prospective underwriters, institutional investors, dealers and others.

The undersigned, on behalf of themselves and as representatives of the several underwriters, hereby represent that the underwriters have and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above offering.