diff --git a/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala b/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
index ca2fa215892..62fe32ae8db 100644
--- a/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
+++ b/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
@@ -19,27 +19,7 @@
 {"spark": "341"}
 {"spark": "342"}
 {"spark": "343"}
-{"spark": "350"}
-{"spark": "351"}
-{"spark": "400"}
 spark-rapids-shim-json-lines ***/
 package com.nvidia.spark.rapids.shims
 
-import org.apache.spark.paths.SparkPath
-import org.apache.spark.sql.catalyst.InternalRow
-import org.apache.spark.sql.execution.datasources.PartitionedFile
-
-object PartitionedFileUtilsShim {
-  // Wrapper for case class constructor so Java code can access
-  // the default values across Spark versions.
-  def newPartitionedFile(
-      partitionValues: InternalRow,
-      filePath: String,
-      start: Long,
-      length: Long): PartitionedFile = PartitionedFile(partitionValues,
-    SparkPath.fromPathString(filePath), start, length)
-
-  def withNewLocations(pf: PartitionedFile, locations: Seq[String]): PartitionedFile = {
-    pf.copy(locations = locations.toArray)
-  }
-}
+object PartitionedFileUtilsShim extends PartitionedFileUtilsShimBase
diff --git a/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShimBase.scala b/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShimBase.scala
new file mode 100644
index 00000000000..a94c76dc083
--- /dev/null
+++ b/sql-plugin/src/main/spark340/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShimBase.scala
@@ -0,0 +1,45 @@
+/*
+ * Copyright (c) 2024, NVIDIA CORPORATION.
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+/*** spark-rapids-shim-json-lines
+{"spark": "340"}
+{"spark": "341"}
+{"spark": "342"}
+{"spark": "343"}
+{"spark": "350"}
+{"spark": "351"}
+{"spark": "400"}
+spark-rapids-shim-json-lines ***/
+package com.nvidia.spark.rapids.shims
+
+import org.apache.spark.paths.SparkPath
+import org.apache.spark.sql.catalyst.InternalRow
+import org.apache.spark.sql.execution.datasources.PartitionedFile
+
+trait PartitionedFileUtilsShimBase {
+
+  // Wrapper for case class constructor so Java code can access
+  // the default values across Spark versions.
+  def newPartitionedFile(partitionValues: InternalRow,
+                         filePath: String,
+                         start: Long,
+                         length: Long): PartitionedFile = PartitionedFile(partitionValues,
+    SparkPath.fromPathString(filePath), start, length)
+
+  def withNewLocations(pf: PartitionedFile, locations: Seq[String]): PartitionedFile = {
+    pf.copy(locations = locations.toArray)
+  }
+}
diff --git a/sql-plugin/src/main/spark341db/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala b/sql-plugin/src/main/spark341db/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
index 249502f1b49..0f1bdafde7a 100644
--- a/sql-plugin/src/main/spark341db/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
+++ b/sql-plugin/src/main/spark341db/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
@@ -1,5 +1,5 @@
 /*
- * Copyright (c) 2023, NVIDIA CORPORATION.
+ * Copyright (c) 2023-2024, NVIDIA CORPORATION.
  *
  * Licensed under the Apache License, Version 2.0 (the "License");
  * you may not use this file except in compliance with the License.
@@ -20,8 +20,10 @@ spark-rapids-shim-json-lines ***/
 package com.nvidia.spark.rapids.shims
 
 import org.apache.spark.paths.SparkPath
+import org.apache.spark.sql.SparkSession
 import org.apache.spark.sql.catalyst.InternalRow
-import org.apache.spark.sql.execution.datasources.PartitionedFile
+import org.apache.spark.sql.execution.PartitionedFileUtil
+import org.apache.spark.sql.execution.datasources.{FileStatusWithMetadata, PartitionedFile}
 
 object PartitionedFileUtilsShim {
   // Wrapper for case class constructor so Java code can access
@@ -37,4 +39,14 @@ object PartitionedFileUtilsShim {
   def withNewLocations(pf: PartitionedFile, locations: Seq[String]): PartitionedFile = {
     pf.copy(locations = locations)
   }
+
+  // In Spark 4.0, PartitionedFileUtil.splitFiles lost its `sparkSession` parameter.
+  // This pre-Spark-4.0 shim keeps the `sparkSession` parameter.
+  def splitFiles(sparkSession: SparkSession,
+                 file: FileStatusWithMetadata,
+                 isSplitable: Boolean,
+                 maxSplitBytes: Long,
+                 partitionValues: InternalRow): Seq[PartitionedFile] = {
+    PartitionedFileUtil.splitFiles(sparkSession, file, isSplitable, maxSplitBytes, partitionValues)
+  }
 }
diff --git a/sql-plugin/src/main/spark341db/scala/org/apache/spark/sql/execution/rapids/shims/SplitFiles.scala b/sql-plugin/src/main/spark341db/scala/org/apache/spark/sql/execution/rapids/shims/SplitFiles.scala
index 3b94d5a5201..1934cb6af9f 100644
--- a/sql-plugin/src/main/spark341db/scala/org/apache/spark/sql/execution/rapids/shims/SplitFiles.scala
+++ b/sql-plugin/src/main/spark341db/scala/org/apache/spark/sql/execution/rapids/shims/SplitFiles.scala
@@ -23,12 +23,12 @@
 spark-rapids-shim-json-lines ***/
 package org.apache.spark.sql.execution.rapids.shims
 
+import com.nvidia.spark.rapids.shims.PartitionedFileUtilsShim
 import org.apache.hadoop.conf.Configuration
 import org.apache.hadoop.fs.Path
 import org.apache.hadoop.io.compress.{CompressionCodecFactory, SplittableCompressionCodec}
 
 import org.apache.spark.sql.SparkSession
-import org.apache.spark.sql.execution.PartitionedFileUtil
 import org.apache.spark.sql.execution.datasources.{HadoopFsRelation, PartitionDirectory, PartitionedFile}
 
 trait SplitFiles {
@@ -49,7 +49,7 @@ trait SplitFiles {
 
     selectedPartitions.flatMap { partition =>
       partition.files.flatMap { f =>
-        PartitionedFileUtil.splitFiles(
+        PartitionedFileUtilsShim.splitFiles(
           sparkSession,
           f,
           isSplitable = canBeSplit(f.getPath, hadoopConf),
@@ -71,7 +71,7 @@ trait SplitFiles {
         val filePath = file.getPath
         val isSplitable = relation.fileFormat.isSplitable(
           relation.sparkSession, relation.options, filePath)
-        PartitionedFileUtil.splitFiles(
+        PartitionedFileUtilsShim.splitFiles(
           sparkSession = relation.sparkSession,
           file = file,
           isSplitable = isSplitable,
diff --git a/sql-plugin/src/main/spark350/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala b/sql-plugin/src/main/spark350/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
new file mode 100644
index 00000000000..71ad5ae1a0f
--- /dev/null
+++ b/sql-plugin/src/main/spark350/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
@@ -0,0 +1,38 @@
+/*
+ * Copyright (c) 2024, NVIDIA CORPORATION.
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+/*** spark-rapids-shim-json-lines
+{"spark": "350"}
+{"spark": "351"}
+spark-rapids-shim-json-lines ***/
+package com.nvidia.spark.rapids.shims
+
+import org.apache.spark.sql.SparkSession
+import org.apache.spark.sql.catalyst.InternalRow
+import org.apache.spark.sql.execution.PartitionedFileUtil
+import org.apache.spark.sql.execution.datasources.{FileStatusWithMetadata, PartitionedFile}
+
+object PartitionedFileUtilsShim extends PartitionedFileUtilsShimBase {
+  // In Spark 4.0, PartitionedFileUtil.splitFiles lost its `sparkSession` parameter.
+  // This pre-Spark-4.0 shim keeps the `sparkSession` parameter.
+  def splitFiles(sparkSession: SparkSession,
+                 file: FileStatusWithMetadata,
+                 isSplitable: Boolean,
+                 maxSplitBytes: Long,
+                 partitionValues: InternalRow): Seq[PartitionedFile] = {
+    PartitionedFileUtil.splitFiles(sparkSession, file, isSplitable, maxSplitBytes, partitionValues)
+  }
+}
diff --git a/sql-plugin/src/main/spark400/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala b/sql-plugin/src/main/spark400/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
new file mode 100644
index 00000000000..de8e98962a7
--- /dev/null
+++ b/sql-plugin/src/main/spark400/scala/com/nvidia/spark/rapids/shims/PartitionedFileUtilsShim.scala
@@ -0,0 +1,40 @@
+/*
+ * Copyright (c) 2024, NVIDIA CORPORATION.
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+/*** spark-rapids-shim-json-lines
+{"spark": "400"}
+spark-rapids-shim-json-lines ***/
+package com.nvidia.spark.rapids.shims
+
+import org.apache.spark.sql.SparkSession
+import org.apache.spark.sql.catalyst.InternalRow
+import org.apache.spark.sql.execution.PartitionedFileUtil
+import org.apache.spark.sql.execution.datasources.{FileStatusWithMetadata, PartitionedFile}
+
+object PartitionedFileUtilsShim extends PartitionedFileUtilsShimBase {
+
+  // In Spark 4.0, PartitionedFileUtil.splitFiles lost its `sparkSession` parameter.
+  // This Spark-4.0+ shim ignores the `sparkSession` parameter.
+  def splitFiles(sparkSession: SparkSession,
+                 file: FileStatusWithMetadata,
+                 isSplitable: Boolean,
+                 maxSplitBytes: Long,
+                 partitionValues: InternalRow): Seq[PartitionedFile] = {
+    PartitionedFileUtil.splitFiles(file, isSplitable, maxSplitBytes, partitionValues)
+  }
+
+} // object PartitionFileUtilsShim;