EXHIBIT 9.1
Letter re Change in Certifying Accountant
Ladies and Gentlemen:
We have read the statements made by Gratus Capital Properties Fund III, LLC (the “Company”) under the heading “Change in Certifying Accountant” in the Company’s Current Report on Form 1-U dated August 10, 2026, to be filed with the U.S. Securities and Exchange Commission.
We agree with such statements insofar as they relate to our firm.
Very truly yours,
| /s/ Boladale Lawal |
|
| BOLADALE LAWAL & CO |
|
| Chartered Accountant |
|
PCAOB No:6993
Lagos, Nigeria
August 10, 2026
| Umair AK CPA LLC, 15500 Voss Road, Suite # 8, Sugar Land, Texas, 77498 Phone: 979-288-1505 Email: info@uakcpa.com www.uakcpa.com |