CORRESP 1 filename1.htm

 

Graubard Miller

The Chrysler Building

405 Lexington Avenue

New York, N.Y. 10174-1101

(212) 818-8800

 
facsimile   direct dial number
(212) 818-8881   (212) 818-8638
    email address
    jgallant@graubard.com

 

September 17, 2015                       

 

Ms. Barbara C. Jacobs

Assistant Director

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Capitol Acquisition Corp. III

Registration Statement on Form S-1

Filed August 31, 2015

File No. 333-206693

 

Dear Ms. Jacobs:

 

On behalf of Capitol Acquisition Corp. III (the “Company”), we respond as follows to the Staff’s comment letter, dated September 11, 2015, relating to the above-captioned Registration Statement on Form S-1 (“Registration Statement”).

 

Please note that for the Staff’s convenience, we have recited each of the Staff’s comments and provided the Company’s response to each comment immediately thereafter.

 

General

 

1.We are considering your response to prior comment 2 and may have further comments. In this regard, please file the letter agreement with each of the company’s sponsors, officers and directors.

 

The Staff’s comment is duly noted. A copy of the above-referenced letter agreement is being filed as an exhibit to the Registration Statement as requested.

 

*************

 

 

 

 

Securities and Exchange Commission

September 17, 2015

Page 2

 

If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

 

  Sincerely,
   
  /s/ Jeffrey M. Gallant
   
  Jeffrey M. Gallant

  

cc:Mark D. Ein