CREATE TABLE table_71723 ("Res." CLOB, "Record" CLOB, "Opponent" CLOB, "Method" CLOB, "Event" CLOB, "Round" FLOAT, "Time" CLOB, "Location" CLOB)

Which location had a round of 3, and an Opponent of matt horwich?
SELECT "Location" FROM table_71723 WHERE "Round" < '3' AND "Opponent" = 'matt horwich'
SELECT "Location" FROM "table_71723" WHERE "Opponent" = 'matt horwich' AND "Round" < '3'