January 29, 2020

Marc N. Teal
Chief Financial Officer
Boston Capital Tax Credit Fund III LP
One Boston Place, Suite 2100
Boston, MA 02108

       Re: Boston Capital Tax Credit Fund III LP
           Form 10-K for the year ended March 31, 2019
           Filed June 20, 2019
           File No. 000-21718

Dear Mr. Teal:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K filed June 20, 2019

Item 9a. Controls and Procedures, page 34

1.    In future filings, revise your disclosure to include a statement that the
certifications of the
      Principal Executive Officer and Principal Financial Officer are
applicable to each series as
      well as to the Fund. In addition, please tell us if management's
conclusion on the
      effectiveness of internal control over financial reporting is applicable
to each series
      individually, as well as the Fund as a whole, and clarify your conclusion
in future filings.
Exhibit 13
Report of Independent Registered Public Accounting Firm, page F-3

2.    We note that the report of your independent auditor does not reference
each series
      individually. Please have your auditor confirm to us that their report
applies to
      the financial statements for each series individually. In future filings,
the report
      should reference each series individually or separate reports should be
provided for each
 Marc N. Teal
Boston Capital Tax Credit Fund III LP
January 29, 2020
Page 2
         series. Refer to Question 104.01 of the Securities Act Sections
Compliance and
         Disclosure Interpretations.
       In closing, 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.

       You may contact William Demarest at 202-551-3432 or Kristi Marrone at
202-551-3429
with any questions.



FirstName LastNameMarc N. Teal                              Sincerely,
Comapany NameBoston Capital Tax Credit Fund III LP
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