Bergman's general treatment of third sound waves has been extended to a (restricted) parallel plate geometry. In a parallel plate geometry two independent third sound modes can propagate: a symmetric and an antisymmetric one. Calculations show that at temperatures below 1 K the antisymmetric mode carries the most important part of the temperature amplitude. Because of the relatively strong substrate influence the temperature amplitude of the symmetric mode is suppressed. The ΔT/Δh versus T measurements by Laheurte et al.1 and of the ΔT/Δh versus ω measurements by Ellis et al.2 are explained.