0001580642-21-004399.txt : 20211220 0001580642-21-004399.hdr.sgml : 20211220 20210910161602 ACCESSION NUMBER: 0001580642-21-004399 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210910 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NORTHERN LIGHTS FUND TRUST III CENTRAL INDEX KEY: 0001537140 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 225 PICTORIA DRIVE STREET 2: SUITE 450 CITY: CINCINNATI STATE: OH ZIP: 45246 BUSINESS PHONE: 631-470-2621 MAIL ADDRESS: STREET 1: 17605 WRIGHT STREET CITY: OMAHA STATE: NE ZIP: 68130 CORRESP 1 filename1.htm

NORTHERN LIGHTS FUND TRUST III

 

James Colantino

Assistant Treasurer

Direct Telephone: (631) 470-2603

Fax: (631) 470-2701

E-mail: jim.colantino@ultimusfundsolutions.com

 

September 7, 2021

VIA EDGAR (Correspondence Filing)

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549 

Attn : Christina DiAngelo Fettig

(202) 551-6963

 

RE: Northern Lights Fund Trust III (the “Registrant”)

File No. 811-22655

 

Dear Christina:

 

On behalf of the Registrant, this letter responds to the comment you provided to James Colantino with respect to the above-referenced Trust.

 

Northern Lights Fund Trust III – Centerstone 3/31/21 N-CSR; Newfound Risk Managed US Growth Fund 3/31/21 N-CSR; Marathon Value Portfolio 3/31/21 N-CSR

 

Comment 1:

 

 Please explain the reason why these N-CSR filings were late.
Response:

Form N-CSR is required to be filed no later than 10 days after the transmission of the shareholder report, which under Rule 30e-1 should occur within 60 days after period end. In the case of these March 31, 2021 financial reports, day 60 occurred on Sunday, May 30 followed by Memorial Day on May 31. As is the case with other SEC regulatory filings, such as Form N-CEN and Form N-PORT, it was our understanding that if a due date fell on a holiday or weekend you were permitted until the next business day to remain in compliance with respect to Rule 30e-1. This would have resulted in a due date of June 10 for the Form N-CSRs, which is the day the above listed funds were filed with the SEC.

 

Based on our discussion, we have modified our reporting calendar to reflect due dates for Form N-CSRs of no later than day 70 following period end with shareholder reports being transmitted by day 60. Should day 70 fall on a holiday or weekend, we would be permitted to file the next business day and remain in compliance.

 
 

Please contact me at (631) 470-2603 if you should require any further information.

 

 

Sincerely,

 

 

 

/s/ James Colantino

Assistant Treasurer

Northern Lights Fund Trust III