Citigroup Global Markets Inc.

388 Greenwich Street

New York, New York 10013

 

July 27, 2020

 

VIA EDGAR

 

David Link and Erin E. Martin

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Churchill Capital Corp IV

Registration Statement on Form S-1

Filed July 14, 2020, as amended

File No. 333-239856

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for itself and the other several underwriters, hereby joins in the request of Churchill Capital Corp IV that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 p.m. Eastern time on Wednesday, July 29, 2020, or as soon thereafter as practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 2,620 copies of the Preliminary Prospectus dated July 27, 2020 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

 

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

* * *

 

[Signature Page Follows]

 

 

	Very truly yours,
	CITIGROUP GLOBAL MARKETS INC.
	By:	/s/ Pavan Bellur
		Name: Pavan Bellur
		Title:   Managing Director
	As Representative of the several underwriters