0001104659-21-132269.txt : 20211203 0001104659-21-132269.hdr.sgml : 20211203 20211101143356 ACCESSION NUMBER: 0001104659-21-132269 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lionheart III Corp CENTRAL INDEX KEY: 0001845991 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4128 NE 2ND AVENUE CITY: MIAMI STATE: FL ZIP: 33137 BUSINESS PHONE: 305.573.3900 MAIL ADDRESS: STREET 1: 4128 NE 2ND AVENUE CITY: MIAMI STATE: FL ZIP: 33137 FORMER COMPANY: FORMER CONFORMED NAME: Lionheart III CORP DATE OF NAME CHANGE: 20210211 CORRESP 1 filename1.htm

Lionheart III Corp
4218 NE 2nd Avenue
Miami, Florida 33137

VIA EDGAR

November 1, 2021

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Judiciary Plaza

Washington, D.C. 20549

Attention:

Asia Timmons-Pierce

Re:

Lionheart III Corp
Registration Statement on Form S-1
File No. 333-254479

Dear Ms. Timmons-Pierce:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lionheart III Corp hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern time on November 2, 2021, or as soon as thereafter practicable.

	Very truly yours,

	/s/ Ophir Sternberg
	Ophir Sternberg
	Chief Executive Officer

cc:		Sidley Austin LLP
		DLA Piper LLP (US)