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CORRESP
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GSR III Acquisition Corp.

5900 Balcones Drive, Suite
100

Austin, TX 78731

November 1, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attn:
    Jeffrey Lewis

    Shannon Menjivar

    Kibum Park

    Jeffrey Gabor

    Division of Corporation Finance

    Office of Real Estate & Construction

    Re:
    GSR III Acquisition Corp.

    Registration Statement on Form S-1

    File No. 333-280842

To the addressee set forth above:

In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-280842) (the “Registration
Statement”) of GSR III Acquisition Corp. We respectfully request that the Registration Statement become effective as of 4:00 p.m.
Eastern Time on November 6, 2024 or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham
& Watkins LLP, may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that
event with our counsel, Latham & Watkins LLP, by calling Steven B. Stokdyk of Latham & Watkins LLP at (213) 891-7421.

Thank you for your assistance in this matter.

    Sincerely,

    GSR III ACQUISITION CORP.

    By:
    /s/ Lewis Silberman

    Lewis Silberman

    Co-Chief Executive Officer

    cc:
     Gus Garcia, Co-Chief Executive Officer, GSR III Acquisition Corp.

    Steven Stokdyk, Latham & Watkins LLP