United States securities and exchange commission logo
October 28, 2020
Howard W. Lutnick
Chairman and Chief Executive Officer
CF Finance Acquisition Corp. III
110 East 59th Street
New York, NY 10022
Re: CF Finance
Acquisition Corp. III
Amendment No. 1 to
Registration Statement on Form S-1
Filed October 21,
2020
File No. 333-249367
Dear Mr. Lutnick:
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.
Amendment No. 1 to Registration Statement on Form S-1
Risk Factors
Our warrant agreement will designate the courts of the State of New York
or the United States
District Court for the Southern District..., page 57
1. We note that your
disclosure regarding the exclusive forum provision in your warrant
agreement does not
appear to be consistent with the form of warrant agreement filed as
Exhibit 4.4 with
respect to the courts selected as exclusive forum, and the courts identified
with respect to the
consent to jurisdiction. Please revise your prospectus disclosure or
your form of warrant
agreement to address this discrepancy.
Howard W. Lutnick
CF Finance Acquisition Corp. III
October 28, 2020
Page 2
You may contact Jenifer Gallagher, Staff Accountant, at 202-551-3706 or
John
Cannarella, Staff Accountant, at 202-551-3337 if you have questions regarding
comments on the
financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584
with any other
questions.
Sincerely,
FirstName LastNameHoward W. Lutnick
Division of
Corporation Finance
Comapany NameCF Finance Acquisition Corp. III
Office of Energy &
Transportation
October 28, 2020 Page 2
cc: Stuart Neuhauser, Esq.
FirstName LastName