United States securities and exchange commission logo





                           December 7, 2020

       Chamath Palihapitiya
       Chief Executive Officer
       Social Capital Hedosophia Holdings Corp. III
       317 University Ave, Suite 200
       Palo Alto, California 94301

                                                        Re: Social Capital
Hedosophia Holdings Corp. III
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed November 20,
2020
                                                            File No. 333-249558

       Dear Mr. Palihapitiya:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
November 16, 2020 letter.

       Form S-4/A filed November 20, 2020

       U.S. Federal Income Tax Considerations, page 205

   1.                                                   We note your response
to our prior comment 15. Please revise to remove the reference to
                                                        the tax discussion as a
"summary."
       Unaudited Pro Forma Combined Condensed Financial Information
       Notes to Unaudited Pro Forma Condensed Combined Financial Information
       Note 5. Shares of Clover Common Stock , page 223

   2.                                                   We note your response
and revised disclosure related to our prior comment 17. Please
                                                        revise to show how you
computed the Fully Diluted Company Common
                                                        Share amounts under
both Scenario I and Scenario 2 (i.e., 169,390,077 and 169,367,461,
 Chamath Palihapitiya
Social Capital Hedosophia Holdings Corp. III
December 7, 2020
Page 2
         respectively).
Part II. Item 21. Exhibits and Financial Statements Schedules.
Exhibit 8.1, page II-1

3.       Please have tax counsel revise to clarify, if true, that the
representations relied upon for
         their opinion are factual or advise. Please also have tax counsel
revise to eliminate the
         limitation on reliance that the opinion is being furnished to the
board "solely" for its
         benefit, as shareholders may rely on the opinion. Refer to Item
601(b)(4) of Regulation S-
         K and to Section III of Staff Legal Bulletin No. 19.
General

4.       Please file your form of proxy card with the next amendment.
       You may contact Marc Thomas at 202-551-3452 or Hugh West at 202-551-3872
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Livingston at 202-551-3448 or Susan Block at 202-551-3210 with
any other
questions.



FirstName LastNameChamath Palihapitiya               Sincerely,
Comapany NameSocial Capital Hedosophia Holdings Corp. III
                                                     Division of Corporation
Finance
December 7, 2020 Page 2                              Office of Finance
FirstName LastName