Andina Acquisition Corp. III
Calle 113 # 7-45 Torre B
Oficina 1012
Bogotá, Colombia
July 16, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Sergio Chinos |
| Asia Timmons-Pierce |
| Re: | Andina Acquisition Corp. III | |
| Amendment No. 2 to Registration Statement on Form S-1 (the “Registration Statement”) | ||
| Filed June 23, 2021 | ||
| File No. 333-256487 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Andina Acquisition Corp. III hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9 a.m. ET on Tuesday, July 20, 2021, or as soon as practicable thereafter.
| Very truly yours, | |
| /s/ Julio A. Torres | |
| Julio A. Torres | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |