Lightstone Value Plus Real Estate Investment Trust III, Inc.
1985 Cedar Bridge Ave., Suite 1
Lakewood, New Jersey 08701
July 11, 2014
VIA ELECTRONIC TRANSMISSION
AND EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Ms. Angela McHale, Senior Counsel
| Re: | Lightstone Value Plus Real Estate Investment Trust III, Inc. File No. 333-195292 |
Dear Ms. McHale:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lightstone Value Plus Real Estate Investment Trust III, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement, so that it may become effective at 4:00 p.m. Eastern Time on July 14, 2014, or as soon thereafter as practicable, or at such later time as may be orally requested.
The Company acknowledges that:
| · | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
Lightstone Value Plus Real Estate Investment Trust III, Inc.
/s/ David Lichtenstein
David Lichtenstein
Chief Executive Officer and
Chairman of the Board of Directors
