0001104659-21-132813.txt : 20211203 0001104659-21-132813.hdr.sgml : 20211203 20211102112442 ACCESSION NUMBER: 0001104659-21-132813 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

November 2, 2021

VIA EDGAR

United States Securities and Exchange Commission

Office of Technology

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention: Asia Timmons-Pierce

Re:

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

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on November 1, 2021, in which we joined Lionheart III Corp’s request for the acceleration of the effective time of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on November 2, 2021, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time. Thank you for your assistance in this matter.

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[Signature Page Follows]

Very truly yours,

NOMURA SECURITIES INTERNATIONAL, INC.

as representative of the several underwriters


By:	/s/ James Chernard
Name:	James Chernard
Title:	Managing Director