# EDGAR Filing Document

**Accession Number:** 0001930021
**File Stem:** 0001493152-23-003843
**Filing Date:** 2023-2
**Character Count:** 2221
**Document Hash:** 7ecf6c649861aa5f5cbbdf92f417769a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003843.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001493152-23-003843

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pono Capital Three, Inc.
- **CENTRAL INDEX KEY:** 0001930021
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 881263511
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4348 WAIALAE AVE., #632
- **CITY:** HONOLULU
- **STATE:** HI
- **ZIP:** 96816
- **BUSINESS PHONE:** 8088926611

**MAIL ADDRESS:**
- **STREET 1:** 4348 WAIALAE AVE., #632
- **CITY:** HONOLULU
- **STATE:** HI
- **ZIP:** 96816

**PONO CAPITAL THREE, INC.**

February 7, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| Attention: | Ameen Hamady |
|  | Jennifer Monick |
|  | Stacie Gorman |
|  | Maryse Mills-Apenteng |

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| | |
|:---|:---|
| **Re:** | **Pono Capital Three, Inc. (the "Company")**<br> **Registration Statement on Form S-1**<br> **(File No. 333-268283) (the "Registration Statement")** |

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Dear Ladies and Gentlemen,

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern time, on Thursday, February 9, 2023, or as soon thereafter as practicable.

Should you have any questions concerning this request, please contact me at (808) 892-6611 or our counsel, Andrew M. Tucker at Nelson Mullins Riley & Scarborough LLP at 202-689-2987.

[Signature page follows]

643 Ilalo St. #102, Honolulu, Hawaii 96813

(808) 892-6611

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Pono Capital Three, Inc.** | **Pono Capital Three, Inc.** |
| By: | */s/ Davin Kazama* |
| Name:<br> Title: | Davin Kazama<br> Chief Executive Officer |

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[Signature Page to Acceleration Request Letter]