Four spectra of formaldehyde in natural isotopic abundance in the 3700–5200 cm-1 region were recorded at low temperature 160–166 K at Synchrotron SOLEIL for various pressures. Line positions and intensities were retrieved by non-linear least-squares curve-fitting procedures in the range 3700–4450 cm-1 and analyzed using ab initio based effective Hamiltonian and line intensities computed using new ab initio dipole moment surface. A new measured line list contains positions and intensities for 6177 features. Refined parameters of effective Hamiltonian were fitted to all assigned line positions with the RMS deviations of 0.001 cm-1. Updated line lists include intensity values based on ab initio variational calculations which were subsequently empirically optimized. Comparison of our theoretical simulation with previously available data as well as with high-resolution and low-resolution experimental spectra are reported.