March 22, 2019

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 issued comments to you on the above captioned filing on November 6,
2018. As of
the date of this letter, these comments remain outstanding and unresolved. We
expect you to
provide a complete, substantive response to these comments by April 4, 2019.

        If you do not respond, we will, consistent with our obligations under
the federal securities
laws, decide how we will seek to resolve material outstanding comments and
complete our
review of your filing and your disclosure. Among other things, we may decide to
release
publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating
to the review of your filings, consistent with the staff's decision to publicly
release comment and
response letters relating to disclosure filings it has reviewed.

       Please contact Tracey McKoy, Staff Accountant, at (202) 551-3772, or
Tracie Mariner,
Staff Accountant, (202) 551-3744, with any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing and
                                                             Construction