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¶ – Release Delayed to: 3/11/20 ·As Of Filer Filing For·On·As Docs:Size 2/06/20 Boston Cap Tax Credit Fund III LP CORRESP¶ 3/11/20 1:6K |
Document/Exhibit Description Pages Size 1: CORRESP Comment-Response or Other Letter to the SEC HTML 9K
| Boston Capital |
Boston Capital
VIA EDGAR
William Demarest
Kristi Marrone
Division of Corporation Finance
Office of Real Estate & Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Boston Capital Tax Credit Fund III L.P.
Form 10-K for the year ended 3/31/2019
Filed on 6/20/2019
File No. 000-21718
Dear Mr. Demarest and Ms. Marrone:
This letter is submitted by Boston Capital Tax Credit Fund III L.P. (the "Partnership" or the "Fund") in response to the comments of the staff (the "Staff") of the Division of Corporation Finance of the Securities and Exchange Commission (the "Commission") with respect to the Partnership's Form 10-K for the year ended March 31, 2019 (File No. 000-21718) (the "Form 10-K"). For your convenience, the Staff's comments are reproduced below before the Partnership's answers.
FORM 10-K FOR THE YEAR ENDED MARCH 31, 2019
Item 9a. Controls and Procedures, page 34
Response: The disclosure in our future filings, if any, will include a statement that the certifications of the Principal Executive Officer and Principal Financial Officer are applicable to each series as well as to the Fund as a whole. Additionally, we confirm that management's conclusion on the effectiveness of the Partnership's internal control over financial reporting as of March 31, 2019, as disclosed in the Form 10-K, is applicable to each series individually, as well as to the Fund as a whole. In the Partnership's future filings, if any, we will clarify that the scope of management's assessment of internal control over financial reporting and conclusions thereof, covers each series individually, as well as the Fund as a whole.
We respectfully advise the Staff that on December 31, 2019 the Partnership made its final liquidating distribution in complete cancellation of all Beneficial Assignee Certificates and interests therein, as provided in the Plan of Liquidation and Dissolution adopted by the Partnership on June 1, 2016. Following such cancellation, on January 30, 2020, the Partnership filed a Form 15 with the Commission to deregister all of the Partnership's Beneficial Assignee Certificates under Section 12(g) of the Securities Exchange Act of 1934, as amended (the "Act"), thereby suspending the Partnership's obligation to file periodic reports under the Act.
Exhibit 13
Report of Independent Registered Public Accounting Firm, page F-3
Response: We have consulted with our independent auditor, and our independent auditor confirmed, that the financial statements for each series individually were covered in their audit opinion dated June 20, 2019. Our independent auditor also confirmed that their report included in future Form 10-K filings by the Partnership, if any, will include appropriate references to the covered series.
Please contact me at (617) 624-8820 with any further comments or questions you may have.
Sincerely,
By: /S/ Marc N. Teal
Principal Financial Officer
cc: Marc Teal
| This ‘CORRESP’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Release Delayed to: | 3/11/20 | UPLOAD | ||
| Filed on: | 2/6/20 | |||
| 1/30/20 | 15-12G, UPLOAD | |||
| 12/31/19 | ||||
| 6/20/19 | 10-K | |||
| 3/31/19 | 10-K | |||
| 6/1/16 | 8-K | |||
| List all Filings | ||||