July 15, 2024

Stephen Kadenacy
Chief Executive Officer
SilverBox Corp IV
1250 S. Capital of Texas Highway
Building 2, Suite 285
Austin, TX 78746

       Re: SilverBox Corp IV
           Registration Statement on Form S-1
           Filed June 18, 2024
           File No. 333-280315
Dear Stephen Kadenacy:

        We have reviewed your registration statement and have the following
comments. It
appears you have included disclosure intended to address the new rules and
amendments relating
to special purpose acquisition companies. Please note that our comments in this
letter reflect your
choice to file a registration statement that includes disclosure based on these
rules before such
disclosure was required.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form S-1
Cover Page

1.     Please state whether the redemptions will be subject to any limitations,
such as the
       $5,000,001 net tangible asset requirement and for shareholders holding
more than 15% of
       the shares sold in the offering. See Item 1602(a)(2) of Regulation S-K.
Also disclose the
          certain conditions as further described herein    relating to the
redemptions or provide a
       cross-reference to the detailed disclosure in the prospectus.
2.     Please revise your disclosure throughout the filing to reflect that your
sponsor will
       purchase 400,000 rather than 4,000,000 units.
 July 15, 2024
Page 2

3.     With respect to the 350,000 private placement units that the sponsor
non-managing
       members have expressed an interest to purchase, please clarify whether
these units are
       part of or in addition to the 400,000 private placement units to be
purchased by your
       sponsor.
4.     In the paragraph where you disclose the payment for office space, please
also disclose the
       amount of loan reimbursements. See Item 1602(a)(3) of Regulation S-K.
5.     In the paragraph where you disclose the dilution relating to the founder
shares, also
       disclose that the anti-dilution adjustment to the founder shares may
result in material
       dilution of the public shares. See Item 1602(a)(3) of Regulation S-K.
6.     In the paragraph where you disclose conflicts of interest, please
highlight the cross-
       reference. See Item 1602(a)(5) of Regulation S-K.
7.     In the paragraph where you disclose the financial advisory services
provided by SilverBox
       Securities, please state there may be actual material conflicts of
interest between
       SilverBox Securities and purchasers in the offering and provide a
highlighted cross-
       reference to the detailed disclosure in the prospectus. See Item
1602(a)(3) and Item
       1602(a)(5) of Regulation S-K.
8.     Please provide a cross-reference to all the sections in the prospectus
for disclosures
       related to each of compensation, dilution, and material conflicts of
interest, as required by
       Item 1602(a)(3), (4), and (5) of Regulation S-K.
Summary, page 1

9.     In your table on page 4, please also disclose the amount of loan
reimbursements and the
       anti-dilution adjustment of the founder shares. Also, describe the
extent to which this
       compensation and securities issuance may result in a material dilution
of the purchasers
       equity interests. See Item 1602(b)(6) of Regulation S-K.
10.    Please disclose your plans if you do not consummate a de-SPAC
transaction within 24
       months, including whether you expect to extend the time period and
whether there are any
       limitations on the number of extensions, including the number of times.
Also disclose the
       consequences to the sponsor of not completing an extension of this time
period. See Item
       1602(b)(4) of Regulation S-K.
11.    We note your disclosure that you may need to obtain additional financing
either to
       complete an initial business combination or because you become obligated
to redeem a
       significant number of your public shares. Please describe how additional
financings may
       impact unaffiliated security holders. See Item 1602(b)(5) of Regulation
S-K.
12.    Where you disclose conflicts of interest throughout the filing, as
applicable, please also
       disclose that the executive officers of SilverBox III and SilverBox IV
are identical and
       that SilverBox III has not yet identified a target for a business
combination. Therefore,
       there appears to be a material conflict of interest in seeking potential
targets. Also disclose
       the actual conflict of interest that SilverBox Securities LLC has in
acting as your
       independent financial advisor in connection with the offering. See Item
1602(b)(7) and
       Item 1603(b) of Regulation S-K.
13.    Under Conflicts of Interest, please disclose the nominal price paid for
the founder shares
       and the conflict of interest in determining whether to pursue a business
combination. Also
 July 15, 2024
Page 3

       disclose the conflicts of interest relating to repayment of loans,
reimbursements of
       expenses, and the payment to SilverBox Securities that will be paid upon
completion of a
       business combination and the potential fees to SilverBox Securities for
financial advisory
       services. Finally, disclose the potential conflicts of interest arising
from the ability to
       pursue a business combination with a company that is affiliated with
members of your
       management team, Founder Group or Advisory Group. See Item 1602(b)(7) of
Regulation
       S-K.
Risk Factors, page 49

14.    With a view toward disclosure, please tell us whether your sponsor is,
is controlled
       by, has any members who are, or has substantial ties with, a non-U.S.
person. Also
       revise your filing to include risk factor disclosure that addresses how
this fact could
       impact your ability to complete your initial business combination. For
instance, discuss
       the risk to investors that you may not be able to complete an initial
business combination
       with a target company should the transaction be subject to review by a
U.S. government
       entity, such as the Committee on Foreign Investment in the United States
(CFIUS), or
       ultimately prohibited. Disclose that as a result, the pool of potential
targets with which
       you could complete an initial business combination may be limited.
Further, disclose that
       the time necessary for government review of the transaction or a
decision to prohibit
       the transaction could prevent you from completing an initial business
combination
       and require you to liquidate. Disclose the consequences of liquidation
to investors, such as
       the losses of the investment opportunity in a target company, any price
appreciation in
       the combined company, and the warrants, which would expire worthless.
If we are deemed to be an investment company under the Investment Company Act,
page 75

15.    Please revise your disclosure in this section to state clearly that if
you are found to be
       operating as an unregistered investment company, you may be required to
change
       your operations or wind down your operations. Also include disclosure
with respect to the
       consequences to investors if you are required to wind down your
operations as a result of
       this status, such as the losses of the investment opportunity in a
target company, any price
       appreciation in the combined company, and any warrants, which would
expire worthless.
       Please confirm that if your facts and circumstances change over time,
you will update
       your disclosure to reflect how those changes impact the risk that you
may be considered
       to be operating as an unregistered investment company.
Proposed Business, page 107

16.    Under Overview, please also describe the experience of the sponsor in
organizing
       Boxwood Merger Corp. and the business combination with Atlas Technical
Consultants,
       Inc. Also disclose that SilverBox III has not yet identified a target
for a business
       combination. See Item 1603(a)(3) of Regulation S-K. Please clarify how
opportunities to
       acquire targets are allocated among SPACs.
17.    Under Our Sponsor, based on the indications of interest by the sponsor
non-managing
       members and the intentions of each Advisory Group member to invest in
the sponsor,
       please disclose the persons who may have direct and indirect material
interests in the
       sponsor, as well as the nature and amount of their interests. See Item
1603(a)(7) of
       Regulation S-K.
 July 15, 2024
Page 4

18.    In the table on page 108, please also describe the amount of loan
reimbursements, the
       anti-dilution adjustment of the founder shares, and repayment of
out-of-pocket expenses.
       Also disclose that in addition to the services agreement with SilverBox
Securities in
       connection with this offering, you may pay SilverBox Securities fees for
services
       provided after the offering. Finally, disclose the circumstances under
which the sponsor,
       directly or indirectly, has transferred or could transfer ownership of
your securities to the
       sponsor non-managing members and the Advisory Group members. See Item
1603(a)(6)
       of Regulation S-K.
19.    In the table on page 109, please also describe the lock up agreement
with the underwriter
       referred to on page 197 and the transfers permitted by virtue of the
sponsor   s LLC
       agreement referenced in romanette (iv). See Item 1603(a)(9) of
Regulation S-K. Also
       explain how these restrictions relate to your agreements with the
sponsor non-managing
       members, the Advisory Group members, and any other potential sponsors.
Also disclose
       any circumstances under which the sponsor could forfeit securities, such
as in connection
       with a de-SPAC. See Item 1603(a)(6) of Regulation S-K.
Management, page 145

20.    Under Conflicts of Interest and throughout the filing you refer to your
Advisory Group
       without identifying the individual members or describing any actual or
potential material
       conflicts of interest related to these members. Please identify the
members in your
       Advisory Group and describe the specific material conflicts of
interests. File any
       agreements with any members of your Advisory Group as exhibits.
21.    Please state the basis for your statement that you do not believe that
the fiduciary,
       contractual or other obligations or duties of your officers or directors
will materially affect
       your ability to complete a business combination.
22.    Under Conflicts of Interest, please disclose the nominal price paid for
the founder shares
       and the conflict of interest in determining whether to pursue a business
combination. Also
       disclose the conflicts of interest relating to repayment of loans,
reimbursements of
       expenses, and the payment to SilverBox Securities that will be paid upon
completion of a
       business combination and the potential fees to SilverBox Securities for
financial advisory
       services. Finally, disclose the potential conflicts of interest arising
from the ability to
       pursue a business combination with a company that is affiliated with
members of your
       management team, Founder Group or Advisory Group. See Item 1603(b) of
Regulation S-
       K.
23.    Please disclose any circumstances under which the sponsor may forfeit
shares in
       connection with a de-SPAC transaction, such as in connection with a PIPE
financing or
       earnout provision. See Item 1603(a)(6) of Regulation S-K.
Exhibits

24.    Please file the services agreement with SilverBox Securities as an
exhibit.
General

25.    We note your disclosure that the sponsor non-managing members have
indicated an
       interest to purchase 17,060,000 units in this offering at the offering
price. We also note
       that the sponsor non-managing members may purchase a different amount
for which they
 July 15, 2024
Page 5

       indicated an interest in buying. So that investors will be able to
understand the minimum
       amount of your securities that will enter the public market through
sales to the public, as
       opposed to the sponsor non-managing members, please disclose whether
there is a ceiling
       on the amount that may be purchased by the sponsor non-managing members
and
       quantify any ceiling. If there is no ceiling, disclose the potential
material impact on the
       public investors. Additionally, please tell us whether the limited
number of public
       investors would impact the company   s eligibility to list its
securities on the NYSE. Please
       provide appropriate risk factor disclosure, including the potential
conflicts of interest with
       the sponsor non-managing members in approving your business combination
and
       otherwise exercising their rights as public shareholders because of
their indirect
       ownership of founder shares and private placement units, and the ability
to pursue a
       business combination with a company that is affiliated with the sponsor
non-managing
       members, as noted on page 11.
26.    We note that the sponsor non-managing members have indicated an interest
to purchase
       approximately 74% of the units in the public offering. Please identify
the twelve
       institutional investors, the number of units that each of these
investors have indicated an
       interest in purchasing in the offering, and file any agreements with
such investors as
       exhibits. Also, disclose the maximum percentage of the offering that
could be purchased
       by these investors.
27.    Please disclose whether the sponsor non-managing members    units would
be subject to a
       lock up agreement, including a lock up agreement with the underwriters.
Also, please
       clarify whether the institutional investors would be subject to any
limitations on voting or
       disposition or otherwise with regard to the securities they may acquire
in this offering.
28.    Please describe in greater detail the nature of the discussions or
communications that
       SBXC officers have had with business combination partners considered by
SBXC in
       relation to a potential business combination outside of SBXC.
29.    Please tell us whether SilverBox Securities LLC plans to make a market
in the securities.
       If so, amend the registration statement to register the market-making
activities.
        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 absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 July 15, 2024
Page 6

       Please contact Babette Cooper at 202-551-3396 or Isaac Esquivel at
202-551-3395 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ruairi Regan at 202-551-3269 or Brigitte Lippmann at 202-551-3713 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction
cc:   Jonathan Ko, Esq.