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                            July 27, 2020

       David Boris
       Co-Chief Executive Officer
       Forum Merger III Corporation
       1615 South Congress Avenue, Suite 103
       Delray Beach, FL 33445

                                                        Re: Forum Merger III
Corporation
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 2,
2020
                                                            CIK 0001784168

       Dear Mr. Boris:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments we may ask you to provide us information so that 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 that our comments apply to your facts and
circumstances or do
       not believe that an amendment is appropriate, please tell us why in your
response.

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

       Draft Registration Statement on Form S-1 submitted July 2, 2020

       Calculation of registration fee table, page 1

   1.                                                   Indicate by footnote
which subparagraph of Rule 457 the company used to calculate the
                                                        registration fee.
       Prospectus' Outside Front Cover Page, page 1

   2.                                                   For greater clarity,
consider combining in a single sentence the disclosure that your
                                                        sponsor and the
underwriters have agreed to purchase an aggregate of 741,250 units in a
                                                        private placement and
the disclosure that your sponsor has agreed to purchase 616,250
                                                        private placement units
and the underwriters have agreed to purchase 125,000 private
                                                        placement units.
 David Boris
Forum Merger III Corporation
July 27, 2020
Page 2
Founder shares, page 13

3.     Please refer to the second bullet on page 13. Please revise here and
elsewhere to clarify
       what number and percentage of shares would be needed to approve a
transaction,
       assuming the minimum quorum were present.
You will not have any rights or interests in funds from the trust account...,
page 36

4.     We note the disclosure that investors will be entitled to funds from the
trust account "only
       upon the earliest to occur" of the events you list. If an investor who
does not seek to
       redeem shares in connection with the event listed in (ii) will not be
permitted to redeem
       shares in connection with a later event, please revise to clarify.
Likewise, if an investor
       who does not seek to redeem in connection with the event listed in (i)
will not be
       permitted to redeem shares in connection with the event listed in (iii),
please state so
       directly.
Number and Terms of Office of Officers and Directors, page 103

5.     Please reconcile your disclosure here and on pages 53 and 100 with your
disclosure on
       page 128 regarding how many classes of directors you will have.
        You may contact Effie Simpson, Staff Accountant, at (202) 551-3346 or
Jean C. Yu,
Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding
comments on the
financial statements and related matters. Please contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Geoffrey D. Kruczek, Senior Counsel, at (202) 551-3641 with
any other
questions.



                                                              Sincerely,
FirstName LastNameDavid Boris
                                                              Division of
Corporation Finance
Comapany NameForum Merger III Corporation
                                                              Office of
Manufacturing
July 27, 2020 Page 2
cc:       Joel L. Rubinstein, Esq.
FirstName LastName