Company: ONCHW
Filing Date: 2025-04-08
Form Type: DRSLTR
Source: 0001213900-25-029788
Chunk: 1

Company: 1RT Acquisition Corp.
Filing Date: 2025-04-08
Form: DRSLTR
Chunk 1
---
 8, 2025

Page 2

<div align='center'>1RT Acquisition Corp. has requested confidential treatment of this registration statement and associated correspondence

pursuant to Rule 83 of the Securities and Exchange Commission.</div>

1.We note your reference in this section to a "team" or "teams" performing the functions in the various steps in your process. Please revise your disclosure to describe the material roles and responsibilities of your sponsor, its affiliates, and any promoters in directing and managing these activities, and identifying the members of the team or teams that you reference. Refer to Item 1603(a)(4) of Regulation S-K.

The Company respectfully acknowledges the Staff’s
comment and has revised the disclosure on pages 4-5 and throughout the Amendment accordingly.

2.You disclose that your sponsor was formed by the founders and executive team of 1RoundTable Partners, LLC (“1RT”), and that your CEO Dan Tapiero holds voting and investment discretion with respect to the ordinary shares held of record by your sponsor by his sole membership in the general partner of the funds that are members of your sponsor. Please also disclose any persons that have direct and indirect material interests in the sponsor and the nature and amounts of their interests. For example, please disclose the nature and amount of any interests in the sponsor held by your Chief Financial Officer Joe Majocha and Director Nominee Jeffrey Nuechterlein. See Item 1603(a)(7) of Regulation S-K.

The Company
respectfully acknowledges the Staff’s comment and advises that it has revised the disclosure on page 2 of the Amendment to clarify
that at this time Dan Tapiero remains the only person with a direct or indirect material interest in our Sponsor.

3.You state that your sponsor, officers or directors may sponsor or form other special purpose acquisition companies similar to yours or may pursue other business or investment ventures during the period in which you are seeking an initial business combination but that you do not believe that such potential conflicts would materially affect your ability to complete your initial business combination. Please clarify how opportunities to acquire targets will be allocated among SPACs and otherwise discuss how you will allocate investment opportunities to this SPAC versus other business ventures. Please refer to Items 1602(b)(7) and 1603(b) of Regulation S-K.

The Company
respectfully acknowledges the Staff’s comment and has revised the disclosure on page 36 to the Amendment accordingly.

4.We note your disclosure on page 19 that pursuant to a letter agreement, your sponsor, officers and