0000000000-18-034603.txt : 20190506
0000000000-18-034603.hdr.sgml : 20190506
20181106150230
ACCESSION NUMBER: 0000000000-18-034603
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20181106
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: SQN AIF IV, L.P.
CENTRAL INDEX KEY: 0001560046
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
IRS NUMBER: 364740732
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 100 WALL STREET
STREET 2: 28TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10005
BUSINESS PHONE: 212-422-2166
MAIL ADDRESS:
STREET 1: 100 WALL STREET
STREET 2: 28TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10005
PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-18-004563
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
November 6, 2018
Jeremiah Silkowski
Chief Executive Officer
SQN AIF IV, L.P.
100 Wall Street, 28th Floor
New York, NY 10005
Re: SQN AIF IV, L.P.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed April 2, 2018
File No. 333-184550
Dear Mr. Silkowski:
We have limited our review of your filing to the financial statements
and related
disclosures 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 additional
comments.
Form 10-K for the Fiscal Year Ended December 31, 2017
Exhibits, Financial Statement Schedules
(b) Listing of Exhibits, page 60
1. Please amend your filing to include the certification of your Chief
Financial Officer
pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)
pertaining
to section 302 of The Sarbanes-Oxley Act of 2002 (exhibit 31) and
pursuant to Securities
Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) pertaining to 18 U.S.C.
Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
(exhibit 32). This
comment is also applicable to your quarterly reports for the quarters
ended March 31 and
June 30, 2018.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
Jeremiah Silkowski
SQN AIF IV, L.P.
November 6, 2018
Page 2
absence of action by the staff.
You may contact Tracey McKoy, Staff Accountant, at (202)551-3772 or, in
her absence
Tracie Mariner, Staff Accountant, at (202) 551-3744 or, Terence O'Brien,
Accounting Branch
Chief, at (202) 551-3355.
Sincerely,
FirstName LastNameJeremiah Silkowski
Division of
Corporation Finance
Comapany NameSQN AIF IV, L.P.
Office of
Manufacturing and
November 6, 2018 Page 2 Construction
FirstName LastName