Tie of the round pits Chris Wills' East pacesetters Okehampton Argyle against Andrew Westgarth's runaway West leaders Falmouth Town, although whether both are in the same position come New Year remains to be seen. 

Walter C Parson League Cup third round Axminster Town vs Liskeard Athletic (1500) Brixham AFC vs Ivybridge Town Camelford AFC vs St Blazey AFC Cullompton Rangers vs Torpoint Athletic Elburton Villa vs Launceston AFC Honiton Town vs Crediton Town (1130) Okehampton Argyle vs Falmouth Town Wendron Utd vs Bodmin Town

Ties set to be played on Bank Holiday Monday January 3, 2022 (1400ko unless stated)

Walter C Parson Funeral Directors League Cup 
Axminster Town 4-1 St Dennis AFC
Brixham AFC 4-0 Sticker AFC
Callington Town 2-6 Bodmin Town
Camelford AFC 3-1 Dartmouth AFC
Cullompton Rangers 4-0 Elmore AFC
Elburton Villa 4-0 AFC St Austell
Honiton Town 5-2 Plymouth Marjon 
Ivybridge Town 5-0 Torrington AFC
Liskeard Athletic 4-2 Wadebridge Town 
Sidmouth Town 2-5 Falmouth Town 
St Blazey AFC 6-0 Penzance AFC
Stoke Gabriel & Torbay Police 0-2 Okehampton Argyle 
Torpoint Athletic 6-2 Newquay AFC
Torridgeside FC 0-3 Crediton Utd 
Wendron Utd 6-1 Bovey Tracey
Bye: Launceston AFC