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SEC Company Response from Twelve Seas Investment Co III (TWLV) — Dec 9, 2025

Twelve Seas Investment Co III/Cayman
Date: Dec. 9, 2025 · CIK: 0002052243 · Accession: 0001213900-25-119747

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File numbers found in text: 333-286408

Date
December 9, 2025
Author
/s/ Dimitri Elkin
Form
CORRESP
Company
Twelve Seas Investment Co III/Cayman

Letter

Twelve Seas Investment Company III

2685 Nottingham Avenue

Los Angeles, CA 90027

December 9, 2025

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attention: Catherine De Lorenzo

Re: Twelve Seas Investment Company III

Registration Statement on Form S-1

Filed April 7, 2025, as amended File No. 333-286408

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Twelve Seas Investment Company III hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on December 11, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ Dimitri Elkin

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CORRESP
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 filename1.htm

 Twelve Seas Investment Company III

 2685 Nottingham Avenue

 Los Angeles, CA 90027

 December 9, 2025

 VIA EDGAR

 U.S. Securities & Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, NE

 Washington, D.C. 20549

 Attention:
 Catherine De Lorenzo

 Re:
 Twelve Seas Investment Company III

 Registration Statement on Form S-1

 Filed April 7, 2025, as amended
 File No. 333-286408

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Twelve Seas Investment Company III hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:30 p.m. ET on December 11, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Dimitri Elkin

 Dimitri Elkin

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP