December 19, 2017


Via E-Mail
Mr. Mark R. Stone
Chief Executive Officer
Gores Holdings III, Inc.
9800 Wilshire Boulevard
Beverly Hills, CA 90212

       Re:     Gores Holdings III, Inc.
               Draft Registration Statement on Form S-1
               Submitted November 22, 2017
               CIK No. 0001720821

Dear Mr. Stone:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

General

1. Provide us copies of all written communications as defined in Rule 405 under
the Securities
   Act that you or anyone authorized on your behalf present to potential
investors in reliance on
   Section 5(d) of the Securities Act, whether or not they retain copies of the
communications.
   Similarly, provide us any research reports about you that are published or
distributed in
   reliance upon Section 2(a)(3) of the Securities Act added by Section 105(a)
of the Jumpstart
   Our Business Startups Act by any broker or dealer that is participating or
will participate in
   your offering.

2. We note that you intend to file by amendment most exhibits, including the
legal opinion.
   Please allow us sufficient time to review these exhibits.
 Mr. Mark R. Stone
Gores Holdings III, Inc.
December 19, 2017
Page 2

United States Federal Income Tax Considerations, U.S. Holders, page 145

3. Please revise to delete the word "generally" throughout this section because
the word may
   imply that investors cannot rely on the disclosure. Please also revise to
delete the words "[i]n
   general" for the same reason.

        You may contact Dale Welcome, Staff Accountant, at (202) 551-3865 or W.
John Cash,
Accounting Branch Chief, at (202) 551-3768 if you have questions about comments
on the
financial statements and related matters. You may contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 if
you have any
other questions.

                                              Sincerely,

                                              /s/ Asia Timmons-Pierce, for

                                              Pamela A. Long
                                              Assistant Director
                                              Office of Manufacturing and
                                              Construction


cc:    Via E-mail
       Heather L. Emmel, Esq.
       Weil, Gotshal & Manges LLP
       767 Fifth Avenue
       New York, NY 10153