0001104659-21-132809.txt : 20211203 0001104659-21-132809.hdr.sgml : 20211203 20211102112346 ACCESSION NUMBER: 0001104659-21-132809 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211102 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

November 2, 2021

VIA EDGAR

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:

Lionheart III Corp hereby notifies the Securities and Exchange Commission that, in connection with the above referenced Registration Statement, it hereby withdraws its previous request for acceleration of the effective date of the above referenced Registration Statement by letter dated November 1, 2021.

Thank you for your assistance. Should you have any questions, please contact Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783.

	Very truly yours,

	/s/ Ophir Sternberg
	Ophir Sternberg
	Chief Executive Officer

cc:		Sidley Austin LLP
		DLA Piper LLP (US)