TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 30, 2021 Hans Thomas Chief Executive Officer 10X Capital Venture Acquisition Corp. III 1 World Trade Center, 85th Floor New York, NY 10007 Re: 10X Capital Venture Acquisition Corp. III Amended Registration Statement on Form S-1 Filed on June 15, 2021 File No. 333-253868 Dear Mr. Thomas: We have reviewed your registration statement and have the following comment. In our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Form S-1/A filed on June 15, 2021 Exhibit 4.4, page 1 1. We note you appear to plan to account for the Public and Private Warrants as equity. Please provide us with your analysis under ASC 815-40 to support your proposed accounting treatment for the Public and Private Warrants. As part of your analysis, please specifically address the tender offer provision in section 4.4 of your warrant agreement filed as exhibit 4.4 and explain whether you believe there are any instances where a cash payment could be made to a warrant holder that was not in connection with a change of control of the Company. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of Hans Thomas 10X Capital Venture Acquisition Corp. III June 30, 2021 Page 2 action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Ameen Hamady at 202-551-3891 or Shannon Menjivar at 202-5513856 if you have questions regarding comments on the financial statements and related matters. Please contact Ruairi Regan at 202-551-3269 or James Lopez at 202-551-3536 with any other questions. Sincerely, FirstName LastNameHans Thomas Division of Corporation Finance Comapany Name10X Capital Venture Acquisition Corp. III Office of Real Estate & Construction June 30, 2021 Page 2 cc: Jessica Y. Chen, Esq. FirstName LastName