I would say yes as it is the name of a measurement. However, 300 feet also describes how tall a thing is... Nevertheless it remains a distinct unit of measurement and thus must be a noun.
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300 feet.
There are 3 feet in a yard so...... 100 x 3 = 300' There are 300 feet in 100 yards.
300 cm is about 12 feet. Don't jump in!
Answer: 300 m = 984.251 feet.
300