Company: ONCHW
Filing Date: 2025-04-08
Form Type: DRSLTR
Source: 0001213900-25-029788
Chunk: 3

Company: 1RT Acquisition Corp.
Filing Date: 2025-04-08
Form: DRSLTR
Chunk 3
---
95
of the Amendment for consistency with the table on page 96.

7.Please clarify if your sponsor, management and/or their affiliates have been involved in any other special purpose acquisition companies. See Item 1603(a)(3) of Regulation S-K.

The Company
respectfully acknowledges the Staff’s comment and has revised the disclosure on page 9 of the Amendment accordingly.

8.You disclose in a risk factor on page 46 that you will have net tangible assets in excess of $5,000,000 upon the completion of this offering and the sale of the private placement warrants. Please disclose any limitations in your governing documents upon redemptions to maintain net tangible assets in excess of $5,000,000. See Item 1602(b)(3) of Regulation S-K.

The Company
respectfully acknowledges the Staff’s comment and has revised the disclosure on page 49 of the Amendment accordingly.

<div align='center'>* * * * *</div>

Securities and Exchange Commission

April 8, 2025

Page 4

<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>

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 M. Ewen, Willkie Farr & Gallagher LLP |

| cc: | Dan Tapiero, 1RT Acquisition Corp.          |
|     | Andrew Marmer, Willkie Farr & Gallagher LLP |