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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;Washington, D.C. 20549</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>FORM 8-K</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>CURRENT
REPORT</B>&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>Pursuant
to Section 13 or 15(d) of The Securities Exchange Act of 1934</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of report (Date of earliest event reported):
June 1, 2013</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">SQN ALTERNATIVE INVESTMENT FUND III &nbsp;L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center">(Exact Name of Registrant as Specified in Its Charter)</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="font-size: 10pt; text-align: center; width: 30%; border-bottom: Black 1pt solid">Delaware</TD>
    <TD STYLE="width: 5%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; width: 30%; border-bottom: Black 1pt solid">333-166195</TD>
    <TD STYLE="width: 5%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; width: 30%; border-bottom: Black 1pt solid">27-2173346</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font-size: 10pt; text-align: center">(State or Other Jurisdiction&nbsp;<BR>
of Incorporation)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font-size: 10pt; text-align: center">(Commission&nbsp;<BR>
File Number)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">(I.R.S. Employer&nbsp;<BR>
Identification
No.)</P></TD></TR>
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    <TD STYLE="width: 70%; border-bottom: Black 1pt solid; font-size: 10pt">110 William Street, 26<SUP>th</SUP> Floor, New York, New York</TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; font-size: 10pt">10038</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">(Address of Principal Executive Offices)</TD>
    <TD STYLE="font-size: 10pt">(Zip Code)</TD></TR>
</TABLE>
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    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(212) 422-2166</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">(Registrant's Telephone Number, Including Area Code)</TD></TR>
</TABLE>
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    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">(Former Name or Former Address, if Changed Since Last Report)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 3%; text-align: left">[&nbsp;&nbsp;&nbsp;&nbsp;]</TD><TD STYLE="width: 2%"></TD><TD STYLE="text-align: justify">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD>
</TR></TABLE>

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<TD STYLE="width: 3%; text-align: left">[&nbsp;&nbsp;&nbsp;&nbsp;]</TD><TD STYLE="width: 2%"></TD><TD STYLE="text-align: justify">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD>
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<TD STYLE="width: 3%; text-align: left">[&nbsp;&nbsp;&nbsp;&nbsp;]</TD><TD STYLE="width: 2%"></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR 240.14d-2(b))</TD>
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<TD STYLE="width: 3%; text-align: left">[&nbsp;&nbsp;&nbsp;&nbsp;]</TD><TD STYLE="width: 2%"></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR 240.13e-4(c))</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; margin-left: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; margin-left: 0pt; text-align: justify"><B>Item
4.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Registrant&rsquo;s Certifying Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;(a) Resignation of independent registered
public accounting firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On June 1, 2013, SQN
Alternative Investment Fund III L.P. (the &ldquo;Partnership&rdquo;) was informed by its independent registered public accounting
firm, Holtz Rubenstein Reminick LLP (&ldquo;HRR&rdquo;) that it has combined its practice (the &ldquo;Merger&rdquo;) with Baker
Tilly Virchow Krause, LLP (&ldquo;Baker Tilly&rdquo;) effective as of June 1, 2013. As a result of the Merger, HRR effectively
resigned as the Partnership&rsquo;s independent registered public accounting firm and Baker Tilly, as the successor to HRR following
the Merger, became the Partnership&rsquo;s independent registered public accounting firm. The engagement of Baker Tilly was approved
by the Partnership&rsquo;s General Partner&rsquo;s Board of Directors on June 1, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The principal accountant&rsquo;s
reports of HRR on the financial statements of the Partnership as of and for the years ended December 31, 2012 and 2011 did not
contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During the years ended
December 31, 2012 and 2011 and through the effective date of the Merger, there were no disagreements with HRR on any matter of
accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to HRR&rsquo;s
satisfaction would have caused HRR to make reference thereto in connection with its reports on the financial statements for such
years. During the years ended December 31, 2012 and 2011 and through June 1, 2013, there were no reportable events of the types
described in Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Partnership provided
Baker Tilly (as successor by merger of HRR) with a copy of the foregoing disclosure and requested Baker Tilly to furnish the Partnership
with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A
copy of the letter furnished by Baker Tilly, dated June 4, 2013, is filed as Exhibit 16.1 to this Current Report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b) Engagement of new independent registered
public accounting firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On June 1, 2013, the
General Partner of the Partnership approved the engagement of Baker Tilly as the Partnership&rsquo;s independent registered public
accounting firm, effective as of June 1, 2013.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"><B>Item
9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(d) Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; font-size: 10pt; text-align: justify"><U>Exhibit No.</U></TD>
    <TD STYLE="font-size: 10pt; text-align: justify; width: 90%"><U>Description</U></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">16.1</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Letter dated June 4, 2013 from Baker Tilly to the Securities and Exchange Commission regarding change in certifying accountant of the Partnership.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>S I G N A T U R E S</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; margin-left: 0pt; text-indent: 0pt; text-align: right">SQN
ALTERNATIVE INVESTMENT FUND III L.P.<BR>
By: SQN AIF III GP, LLC, its General Partner</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 45.8pt; text-align: right">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 16%">Date: June 4, 2013</TD>
    <TD STYLE="width: 49%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify; width: 5%">By: </TD>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid">/s/ Jeremiah J. Silkowski</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD>Jeremiah J. Silkowski, President</TD></TR>
</TABLE>


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{"company-data": {"conformed-name": "SQN Alternative Investment Fund III, L.P.", "cik": "0001489367", "assigned-sic": "7359", "irs-number": "272173346", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-166195", "film-number": "13892088"}, "business-address": {"street1": "110 WILLIAM STREET", "street2": "26TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10038", "phone": "212-422-2166"}, "mail-address": {"street1": "110 WILLIAM STREET", "street2": "26TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10038"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of report (Date of earliest event reported):
June 1, 2013
SQN ALTERNATIVE INVESTMENT FUND III  L.P.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
333-166195
27-2173346
(State or Other Jurisdiction
of Incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification
No.)
110 William Street, 26
th
Floor, New York, New York
10038
(Address of Principal Executive Offices)
(Zip Code)
(212) 422-2166
(Registrant's Telephone Number, Including Area Code)
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[    ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[    ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[    ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR 240.14d-2(b))
[    ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR 240.13e-4(c))
Item
4.01     Changes in Registrant's Certifying Accountant
(a) Resignation of independent registered
public accounting firm.
On June 1, 2013, SQN
Alternative Investment Fund III L.P. (the "Partnership") was informed by its independent registered public accounting
firm, Holtz Rubenstein Reminick LLP ("HRR") that it has combined its practice (the "Merger") with Baker
Tilly Virchow Krause, LLP ("Baker Tilly") effective as of June 1, 2013. As a result of the Merger, HRR effectively
resigned as the Partnership's independent registered public accounting firm and Baker Tilly, as the successor to HRR following
the Merger, became the Partnership's independent registered public accounting firm. The engagement of Baker Tilly was approved
by the Partnership's General Partner's Board of Directors on June 1, 2013.
The principal accountant's
reports of HRR on the financial statements of the Partnership as of and for the years ended December 31, 2012 and 2011 did not
contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the years ended
December 31, 2012 and 2011 and through the effective date of the Merger, there were no disagreements with HRR on any matter of
accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to HRR's
satisfaction would have caused HRR to make reference thereto in connection with its reports on the financial statements for such
years. During the years ended December 31, 2012 and 2011 and through June 1, 2013, there were no reportable events of the types
described in Item 304(a)(1)(v) of Regulation S-K.
The Partnership provided
Baker Tilly (as successor by merger of HRR) with a copy of the foregoing disclosure and requested Baker Tilly to furnish the Partnership
with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A
copy of the letter furnished by Baker Tilly, dated June 4, 2013, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Engagement of new independent registered
public accounting firm.
On June 1, 2013, the
General Partner of the Partnership approved the engagement of Baker Tilly as the Partnership's independent registered public
accounting firm, effective as of June 1, 2013.
Item
9.01     Financial Statements and Exhibits.
(d) Exhibits
Exhibit No.
Description
16.1
Letter dated June 4, 2013 from Baker Tilly to the Securities and Exchange Commission regarding change in certifying accountant of the Partnership.
S I G N A T U R E S
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
SQN
ALTERNATIVE INVESTMENT FUND III L.P.
By: SQN AIF III GP, LLC, its General Partner
Date: June 4, 2013
By:
/s/ Jeremiah J. Silkowski
Jeremiah J. Silkowski, President