0001104659-18-051213.txt : 20181004 0001104659-18-051213.hdr.sgml : 20181004 20180810171039 ACCESSION NUMBER: 0001104659-18-051213 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gores Holdings III, Inc. CENTRAL INDEX KEY: 0001720821 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 823173473 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE GORES GROUP STREET 2: 9800 WILSHIRE BOULEVARD CITY: BEVERLY HILLS STATE: CA ZIP: 90210 BUSINESS PHONE: 310-209-3010 MAIL ADDRESS: STREET 1: C/O THE GORES GROUP STREET 2: 9800 WILSHIRE BOULEVARD CITY: BEVERLY HILLS STATE: CA ZIP: 90210 CORRESP 1 filename1.htm

 

Weil, Gotshal & Manges LLP

767 Fifth Avenue

New York, New York 10153

(212) 310-8000

FAX: (212) 310-8007

 

 

 

 

August 10, 2018

 

VIA EDGAR TRANSMISSION

 

Amanda Ravitz

Assistant Director

Office of Manufacturing and Construction

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549-3561

 

Re:      Gores Holdings III, Inc.

Amendment 2 to

Draft Registration Statement on Form S-1

Submitted May 15, 2018

CIK No. 0001720821

Dear Ms. Ravitz:

 

On behalf of our client, Gores Holdings III, Inc. a Delaware corporation (the “Company”), we submit this letter in response to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in its letter dated June 11, 2018, relating to Amendment No. 2 to the Draft Registration Statement on Form S-1 of the Company (CIK No. 0001720821) confidentially submitted with the Commission on May 15, 2018. We are concurrently submitting via EDGAR the Registration Statement on Form S-1 (the “Registration Statement”). The changes reflected in the Registration Statement include those made in response to the Staff’s comments and other changes intended to update, clarify and render more complete the information set forth therein. We are sending to the Staff under separate cover copies of the Registration Statement, including copies marked to show the changes from the version confidentially submitted on May 15, 2018.

 

Set forth below are the Company’s responses to the Staff’s comments.  For ease of reference, each of the Staff’s comments is reproduced below in bold and is followed by the Company’s response. In addition, unless otherwise indicated, all references to page numbers in such responses are to page numbers in the Registration Statement.

 


 

Amanda Ravitz

Securities and Exchange Commission

August 10, 2018

Page 2

 

General

 

1.                                    Please ensure that your cover page does not exceed one page in length as required Item 501(b) of Regulation S-K. The cover page should be limited to information required by Item 501 and other information that is key to an investment decision.

 

The Company acknowledges the Staff’s comment and confirms that the cover page does not exceed one page in length as required Item 501(b) of Regulation S-K and is limited to information required by Item 501 and other information that is key to an investment decision.

 

2.                                    Please revise your disclosure to indicate the date through which subsequent events were evaluated. Refer to ASC 855-10-50-1a.

 

The Company acknowledges the Staff’s comment and has revised the disclosure on page F-13 accordingly.

 

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Amanda Ravitz

Securities and Exchange Commission

August 10, 2018

Page 3

 

*        *        *        *        *

 

Please contact the undersigned at (212) 310-8849 if you have any questions or need further information.

 

 

Sincerely yours,

 

 

 

/s/ Heather Emmel

 

 

 

Heather Emmel

cc:                              Mark R. Gores

Chief Executive Officer

Gores Holdings III, Inc.

 

Dale Welcome, Staff Accountant

W. John Cash, Accounting Branch Chief

Edward M. Kelly, Senior Counsel

Asia Timmons-Pierce, Special Counsel

Securities and Exchange Commission

 

Paul D. Tropp, Esq.

Freshfields Bruckhaus Deringer US LLP

 

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