February 11, 2020 Marc N. Teal Chief Financial Officer Boston Capital Tax Credit Fund III LP One Boston Place, Suite 2100 Boston, MA 02108 Re: Boston Capital Tax Credit Fund III LP Form 10-K for the year ended March 31, 2019 Filed June 20, 2019 File No. 000-21718 Dear Mr. Teal: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction