TEXT-EXTRACT 2 filename2.txt December 6, 2018 Brian Peay Chief Financial Officer Griffin-American Healthcare REIT III, Inc. 18191 Von Karman Avenue, Suite 300 Irvine, CA 92612 Re: Griffin-American Healthcare REIT III, Inc. Form 10-K for the year ended December 31, 2017 Filed March 16, 2018 File No. 000-55434 Dear Mr. Peay: 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 and Commodities