TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 26, 2023 Neal E. Arnold President and Chief Executive Officer FirstSun Capital Bancorp 1400 16th Street, Suite 250 Denver, Colorado 80202 Re: FirstSun Capital Bancorp Registration Statement on Form S-3 Filed October 17, 2023 File No. 333-275054 Dear Neal E. Arnold: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Brennan Ryan