First Trust Portfolios L.P.
                             120 East Liberty Drive
                            Wheaton, Illinois 60187

                                 June 26, 2020

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


                       Re: FT 8792 (file no. 333-238841)


Ladies/Gentlemen:

      The undersigned, FT 8792 (the  "Trust"),  registrant,  by  First Trust
Portfolios L.P., as the Sponsor and Depositor of the Trust and of the units
covered by the subject Registration Statement, pursuant to the provisions of
Rule  461 of the General Rules and Regulations of the Securities and Exchange
Commission under the Securities Act of 1933, hereby respectfully requests that
the Securities and Exchange Commission consent to the filing of the amendment to
the  Registration  Statement and grant acceleration of the effectiveness of said
Registration  Statement, as amended, so that the same may become effective as
early as practicable on July 1, 2020 or as soon thereafter as possible.

                                     Very truly yours,

                                     FT 8792
                                     By:  First Trust Portfolios L.P.


                                     By: /s/ Elizabeth H. Bull
                                         __________________________
                                             Elizabeth H. Bull
                                             Senior Vice President