Company: ONCHW
Filing Date: 2025-06-30
Form Type: CORRESP
Source: 0001213900-25-059603
Chunk: 0

Company: 1RT Acquisition Corp.
Filing Date: 2025-06-30
Form: CORRESP
Chunk 0
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<div align='center'>1RT ACQUISITION CORP.

205 West 28th Street, 2nd Floor Suite C

New York, New York 10001

June 30, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

| Attention: | Yolanda Guobadia |
|            | Lily Dang        |
|            | Anuja Majmudar   |
|            | Kevin Dougherty  |

| Re: | 1RT Acquisition Corp.                              |
|     | Registration Statement on Form S-1                 |
|     | Filed June 11, 2025, as amended                    
 File No. 333-287941 (the “Registration Statement”) |

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, 1RT Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:30 p.m. ET on Tuesday, July 1, 2025 or as soon as thereafter practicable.

<div align='center'>[Signature Page Follows]</div>

| Very truly yours,       |
| /s/ Dan Tapiero         |
| Dan Tapiero             |
| Chief Executive Officer |

| cc: |     | Ellenoff Grossman & Schole LLP |