# EDGAR Filing Document

**Accession Number:** 0002034268
**File Stem:** 0001213900-25-055236
**Filing Date:** 2025-6
**Character Count:** 3301
**Document Hash:** 997923bce666398b7652615dc98f254f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-055236.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0001213900-25-055236

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250617

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cantor Equity Partners III, Inc.
- **CENTRAL INDEX KEY:** 0002034268
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 110 EAST 59TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 2129385000

**MAIL ADDRESS:**
- **STREET 1:** 110 EAST 59TH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

June 17, 2025

**VIA EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Mail Stop 3030

Washington, D.C. 20549

Attention: Pearlyne Paulemon and Pam Long

**Re: Cantor Equity Partners III, Inc.**

**Registration Statement on Form S-1**

**Filed June 6, 2025**

**File No. 333-287847**

Ladies and Gentlemen:

Cantor Equity Partners III, Inc. (the "**Company**," "**we**," "**our**" or "**us**") hereby transmits its response to the comments of the staff (the "**Staff**") of the Division of Corporation Finance of the Securities and Exchange Commission contained in the Staff's letter dated June 13, 2025 (the "**Letter**") regarding the above-referenced Registration Statement on Form S-1 (the "**Registration Statement**") submitted on June 6, 2025. For ease of reference, the numbered paragraphs below correspond to the numbered comments in the Letter, with the Staff's comments presented in bold font type.

**<u>Registration Statement on Form S-1 filed June 6, 2025</u>**

**<u>Cover page</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note the revision made in response to prior comment 1. The revised disclosure appears to relate only to dilution upon conversion at the time of the business combination, but does not include the potential dilutive effect of a mechanism employed at the time of the offering in order to maintain a 20% interest upon an increase in the size of the offering. Please revise to address the potential dilutive effect in this instance.** 

**Response:** The Company respectfully acknowledges the Staff's comment and advises the Staff that it has revised its disclosure on pages 11, 93, 101, 112, 149, 151, 155 and 160 of the Registration Statement to address the Staff's comment.

**\* \* \* \* \***

We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Stuart Neuhauser, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **CANTOR EQUITY PARTNERS III, INC.** | **CANTOR EQUITY PARTNERS III, INC.** |
| By: | /s/ Brandon Lutnick |
| Name: | Brandon Lutnick |
| Title: | Chief Executive Officer |

---

cc: Stuart Neuhauser, Esq.

[Signature Page to Response Letter to the SEC – Form S-1 Registration Statement of Cantor Equity Partners III, Inc. – June 2025]