TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 12, 2024 Neal E. Arnold President and CEO FirstSun Capital Bancorp 1400 16th Street, Suite 250 Denver, Colorado 80202 Re: FirstSun Capital Bancorp Registration Statement on Form S-3 Filed March 8, 2024 File No. 333-277804 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: Brittany McIntosh