May 29, 2019

L. Dyson Dryden
President, Chief Financial Officer
Capitol Investment Corp. IV
1300 17th Street, Suite 820
Arlington, VA 22209

       Re: Capitol Investment Corp. IV
           Amendment No. 1 to Registration Statement on Form S-4
           Filed May 14, 2019
           File No. 333-230817

Dear Mr. Dryden:

      We have reviewed your amended registration statement 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply 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. Unless
we note
otherwise, our references to prior comments are to comments in our May 8, 2019
letter.

Amendment No. 1 to the Form S-4

Anticipated Accounting Treatment, page 66

1.     We note your response to comment five in our letter dated May 8, 2019.
ASC 805-10-25
       indicates that the guidance of ASC 810-10 related to determining the
existence of a
       controlling financial interest shall be used to identify the acquirer
the entity that obtains
       control of the acquiree. If that guidance does not clearly indicate
which of the combining
       entities is the acquirer, the factors in paragraphs 805-10-55-11 through
55-15 shall be
       considered. Please help us further understand why a 73% (assuming no
redemption) to
       42% (assuming maximum redemption) ownership and relative voting rights
would not be
       indicative of Capitol having a controlling financial interest.
2.     Please help us better understand your analysis of ASC 805-10-55-11
through 55-15 by
 L. Dyson Dryden
Capitol Investment Corp. IV
May 29, 2019
Page 2
         addressing the following:

             Pursuant to your consideration of ASC 805-10-55-12(b), you note
that the largest
             shareholder or group of shareholders will be the Nesco Owner and
Nesco
             management. Please tell us separately the percentage ownership
that will be held by
             the Nesco Owner. Please also help us better understand how you
determined that the
             Nesco Owner and Nesco management should be combined for purposes
of your
             analysis, including if there is any voting agreement in place
amongst the parties.

             On page 5 of your response, you listed other shareholder groups
with anticipated
             significant ownership in the combined entity and the corresponding
precombination
             non-beneficial ownership for each group. Please also tell us the
expected
             postcombination ownership for each group.

             In your discussion of ASC 805-10-55-12(c), you note that two
additional independent
             directors will be appointed and nominated in connection with the
transactions. Please
             help us better understand who will have the ability to nominate
and appoint these
             additional two directors.
3.       Please expand your discussion to further clarify what specific
transaction you are referring
         to when mentioning the recapitalization, including your specific
planned accounting
         treatment of the recapitalization.
Pro Forma Adjustments to the Unaudited Combined Statements of Operations, page
82

4.       For adjustment (5), please further explain in your disclosures how you
came up with the
         appropriate tax rate to use, including your basis for using 0% for the
three months ended
         March 31, 2019.
       You may contact Nudrat Salik (Staff Accountant) at (202) 551-3692 or
Melissa Rocha
(Senior Assistant Chief Accountant) at (202) 551-3854 if you have questions
regarding
comments on the financial statements and related matters. Please contact Sherry
Haywood (Staff
Attorney) at (202) 551-3345 or Jay Ingram (Legal Branch Chief) at (202)
551-3397 with any
other questions.



                                                               Sincerely,
FirstName LastNameL. Dyson Dryden
                                                               Division of
Corporation Finance
Comapany NameCapitol Investment Corp. IV
                                                               Office of
Manufacturing and
May 29, 2019 Page 2                                            Construction
FirstName LastName