RENN CAPITAL GROUP, INC. May 20, 2004 VIA EDGAR --------- U.S. Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Renaissance Capital Growth & Income Fund III, Inc. 1933 Act Registration No. 333-110113 Registration Statement under the 1933 Act on Form N-2 Application for Withdrawal -------------------------- Ladies and Gentlemen: On behalf of Renaissance Capital Growth & Income Fund III, Inc. (the "Registrant"), I hereby request, pursuant to Rule 477 under the Securities Act of 1933, as amended, the withdrawal of Registrant's registration statement on Form N-2 filed with the U.S. Securities and Exchange Commission ("SEC") on October 31, 2003. The Fund has determined not to proceed with the offering pending resolution of issues raised by the SEC staff. No securities were sold in connection with the offering. If you have any questions regarding this matter, please contact Lori Schneider of Kirkpatrick & Lockhart LLP at (202) 778-9305. Sincerely, /s/ Russell Cleveland Russell Cleveland President and CEO cc: Kimberly A. Browning Kevin C. Rupert Securities and Exchange Commission Via Facsimile 202/628-9002 Norman R. Miller Robert H. Rosenblum Lori L. Schneider Kirkpatrick & Lockhart LLP 8080 N. Central Expressway, Suite 210-LB 59, Dallas, Texas 75206-1857 214-891-8294 214-368-4629 FAX: 214-891-8291