Company: ONCHW
Filing Date: 2025-06-11
Form Type: CORRESP
Source: 0001213900-25-053362
Chunk: 1

Company: 1RT Acquisition Corp.
Filing Date: 2025-06-11
Form: CORRESP
Chunk 1
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 Proceeds, page 93

1. We note your response to prior comment 5, and revision on page 96 stating $914,500 estimated offering expenses. However, we note continued disclosures of $1,164,500 offering expenses, including page 91 footnote (2), as well as pages 93, 128 and 188. Please further revise or explain the difference.

The Company respectfully acknowledges
the Staff’s comment and has revised the disclosure on pages 91, 93, 128 and 189 of the Registration Statement accordingly.

Capitalization, page 98

2. We note your disclosure of $222,000 over-allotment liability in the As Adjusted column. Tell us what the liability represents and how the amount is calculated.

The Company respectfully acknowledges the Staff’s comment and
advises that it has revised the disclosure on page 98 of the Registration Statement by adding a footnote to explain the over-allotment
liability. The Company evaluates the financial instruments to determine if such instruments are derivatives or contain features that qualify
as embedded derivatives in accordance with ASC Topic 815, “Derivative and Hedging”. For derivative financial instruments that
are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued
at each reporting date, with changes in the fair value reported in the statement of operations. The classification of derivative instruments,
including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative
liabilities are classified in the balance sheet as current or non-current based on whether or not net cash settlement or conversion of
the instrument could be required within 12 months of the balance sheet date. The underwriters’ over-allotment option is deemed to
be a freestanding financial instrument indexed on the shares subject to redemption and will be accounted for as a liability pursuant to
ASC 480 if not fully exercised at the time of the initial public offering.

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Securities and Exchange Commission

June 11, 2025

Page 3

Please do not hesitate to contact
Sean M. Ewen at (212) 728-8867 at Willkie Farr & Gallagher LLP with any questions you may have regarding this confidential submission
or if you wish to discuss any of the above responses.

| Very truly yours,                          |
| /s/ Sean M. Ewen                           |
| Sean