We construct an SU (4) spectral divisor and its factorization of types (3, 1) and (2, 2) based on the construction proposed in [1]. We calculate the chiral spectra of flipped SU (5) GUTs by using the spectral divisor construction. The results agree with those from the analysis of semi-local spectral covers. Our computations provide evidence for the validity of the spectral divisor construction and suggest that the standard heterotic chirality formulae are applicable to the case of F-theory on an elliptically fibered Calabi-Yau fourfold with no heterotic dual.