Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1101 (212) 818-8800 | ||
| facsimile | direct dial number | |
| (212) 818-8881 | (212) 818-8638 | |
| email address | ||
| jgallant@graubard.com |
September 17, 2015
Ms. Barbara C. Jacobs
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Capitol Acquisition Corp. III |
Registration Statement on Form S-1
Filed August 31, 2015
File No. 333-206693
Dear Ms. Jacobs:
On behalf of Capitol Acquisition Corp. III (the “Company”), we respond as follows to the Staff’s comment letter, dated September 11, 2015, relating to the above-captioned Registration Statement on Form S-1 (“Registration Statement”).
Please note that for the Staff’s convenience, we have recited each of the Staff’s comments and provided the Company’s response to each comment immediately thereafter.
General
| 1. | We are considering your response to prior comment 2 and may have further comments. In this regard, please file the letter agreement with each of the company’s sponsors, officers and directors. |
The Staff’s comment is duly noted. A copy of the above-referenced letter agreement is being filed as an exhibit to the Registration Statement as requested.
*************
Securities and Exchange Commission
September 17, 2015
Page 2
If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
| Sincerely, | |
| /s/ Jeffrey M. Gallant | |
| Jeffrey M. Gallant |
| cc: | Mark D. Ein |