TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 4, 2023 Jeff Tuder Chief Executive Officer Concord Acquisition Corp III 477 Madison Avenue 22nd Floor New York, NY 10022 Re: Concord Acquisition Corp III Preliminary Proxy Statement on Schedule 14A Filed March 27, 2023 File No. 001-41013 Dear Jeff Tuder: We have completed our review of your filing. 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 action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jason T. Simon, Esq.