Lightstone Value Plus Real Estate Investment Trust III, Inc.
1985 Cedar Bridge Ave., Suite 1
Lakewood, New Jersey 08701
June 24, 2016
VIA ELECTRONIC TRANSMISSION
AND EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Coy Garrison
| Re: | Lightstone Value Plus Real Estate Investment Trust III, Inc. File No. 333-195292 |
Dear Mr. Garrison:
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 Pre-Effective Amendment No. 1 to Post-Effective Amendment No. 3 to the Company’s Registration Statement referenced above, so that it may become effective at 4:00 p.m. Eastern Time on June 28, 2016, 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/ Donna Brandin | ||
| Donna Brandin | ||
| Chief Financial Officer and Treasurer |
