Haymaker Acquisition Corp. III
501 Madison Avenue, Floor 12
New York, NY 10022
VIA EDGAR
February 11, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Maryse Mills-Apenteng
Re: | Haymaker Acquisition Corp. III | |
Amendment to Draft Registration Statement on Form S-1 | ||
Filed January 25, 2021 | ||
File No. 377-03379 |
Dear Ms. Mills-Apenteng:
Haymaker Acquisition Corp. III (the Company, we, our or us) hereby transmits the Companys response to the comment letter received from the staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission), on February 10, 2021, regarding the Amendment to the Draft Registration Statement on Form S-1 filed with the Commission on January 25, 2021.
For the Staffs convenience, we have repeated below the Staffs comment in bold and have followed the comment with the Companys response. Disclosure changes made in response to the Staffs comments have been made in the Registration Statement on Form S-1 (the Registration Statement), which is being filed with the Commission contemporaneously with the submission of this letter. Captions and page references herein correspond to those set forth in the Registration Statement.
Amendment to Draft Registration Statement of Form S-1
General
1. | Please include a bullet point summary of your principal risks in the forepart of the prospectus. Refer to Item 105(b) of Regulation S-K. |
Response: The Company respectfully advises the Staff that it has revised the disclosure on pages 28-29 of the Registration Statement in response to the Staffs comment.
* * *
We thank the Staff for its review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact our counsel, Lijia Sanchez, at lsanchez@egsllp.com or by telephone at (212) 370-1300.
Sincerely, |
/s/ Steven Heyer |
Steven Heyer |
Chief Executive Officer |
cc: Ellenoff Grossman & Schole LLP
Latham & Watkins LLP