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:

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 3, 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)