BLACKROCK FUNDS III
400 Howard Street
San Francisco, California 94105
August 14, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | BlackRock Funds III |
Pre-Effective Amendment No. 1
Securities Act File No. 333-231803
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, BlackRock Funds III (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 (File No. 333-231803) (the “Amendment”) so that the Amendment is declared effective at 9:00 a.m., Eastern Time, on August 16, 2019, or as soon as practicable thereafter. BlackRock Investments, LLC, the principal underwriter of the Registrant, hereby joins in its request for acceleration of the effectiveness of the Amendment.
If this request is granted, we respectfully request that we be notified by telephone at the time of effectiveness, and that such effectiveness also be confirmed in writing. Please call Jesse Kean of Sidley Austin LLP at (212) 839-8615.
| Very truly yours, | ||
| BLACKROCK FUNDS III | ||
| By: | /s/ John Perlowski | |
| Name: John Perlowski | ||
| Title: President and Chief Executive Officer | ||
| BLACKROCK INVESTMENTS, LLC | ||
| By: | /s/ Gregory Rosta | |
| Name: Gregory Rosta | ||
| Title: Director and Chief Compliance Officer | ||