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                              January 25, 2024

       Jeff Tuder
       Chief Executive Officer
       Concord Acquisition Corp III
       477 Madison Avenue, 22nd Floor
       New York, New York 10022

                                                        Re: Concord Acquisition
Corp III
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed January 11,
2024
                                                            File No. 333-275522

       Dear Jeff Tuder:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our January 5, 2024
letter.

       Amendment No. 2 to Registration Statement on Form S-4

       U.S. Federal Income Tax Considerations of the Conversion to the Holders
of Concord III..., page
       104

   1.                                                   We note your response
to comment 19. Please revise your disclosure in the proxy
                                                        statement/prospectus to
clearly state that the disclosure is the opinion of named counsel.
       General

   2.                                                   We note your Form 8-K
filed on January 25, 2024 stating that you received a notification
                                                        from the New York Stock
Exchange informing you that, because the number of public
                                                        stockholders is less
than 300, you are not in compliance with Section 802.01B of the
                                                        NYSE Listed Company
Manual. Please revise to disclose this notice in the proxy
                                                        statement/prospectus.
 Jeff Tuder
Concord Acquisition Corp III
January 25, 2024
Page 2

       Please contact Stephany Yang at 202-551-3167 or Anne McConnell at
202-551-3709 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Erin Purnell at 202-551-3454 with any
other questions.



FirstName LastNameJeff Tuder                              Sincerely,
Comapany NameConcord Acquisition Corp III
                                                          Division of
Corporation Finance
January 25, 2024 Page 2                                   Office of
Manufacturing
FirstName LastName