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| 300 North LaSalle |
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| Chicago, IL 60654 |
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Carol Anne Huff |
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To Call Writer Directly: |
| (312) 862-2000 |
| Facsimile: |
(312) 862-2163 |
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| (312) 862-2200 |
carolanne.huff@kirkland.com |
| www.kirkland.com |
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December 8, 2017
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: M III Acquisition Corp. Preliminary Proxy on Schedule 14A
To Whom It May Concern:
M III Acquisition Corp. (“M III”) has filed a preliminary proxy statement on Schedule 14A with respect to its proposed business combination with Energy and Infrastructure Alternatives, Inc. Please feel free to contact either Charles H. F. Garner, M III’s General Counsel, at (212) 716-1495 or the undersigned at (312) 862-2163 with any questions or comments.
| Sincerely, |
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| /s/ Carol Anne Huff |
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