M III Acquisition Corp.

3 Columbus Circle

15th Floor

New York, NY 10019


  May 23, 2016




Pamela Long

Assistant Director

Office of Manufacturing and Construction

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  Re: M III Acquisition Corp.
    Registration Statement on Form S-1
    Filed April 19, 2016, as amended
    File No. 210817


Dear Ms. Long:


On May 19, 2016, M III Acquisition Corp. (the “Company”) requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. (New York time) on May 23, 2016, or as soon thereafter as practicable. We hereby withdraw our request. 



    Very truly yours,
    /s/ Mohsin Y. Meghji
    Mohsin Y. Meghji
    Chairman and Chief Executive Officer
cc: Ellenoff Grossman & Schole LLP  
  Graubard Miller