November 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Concord Acquisition Corp III |
| | Registration Statement on Form S-1 |
| | File No. 333-254789 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the underwriters for the proposed public offering of units of Concord Acquisition Corp III (the “Company”) pursuant to the above-referenced Registration Statement, hereby join in the request of the Company for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 p.m., Eastern time, on November 3, 2021, or as soon as possible thereafter.
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act, we advise you that, as of the date hereof, we expect to distribute approximately 600 copies of the Preliminary Prospectus, dated October 15, 2021, to prospective dealers, institutional investors, retail investors and others.
We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced proposed offering.
[Signature Page Follows]
Very truly yours,
CITIGROUP GLOBAL MARKETS INC.
By: /s/ Mark Gracia
Name: Mark Gracia
Title: Director
COWEN AND COMPANY, LLC
By: /s/ Christopher Weekes
Name: Christopher Weekes
Title: Managing Director