Company: ONCHW
Filing Date: 2025-06-11
Form Type: CORRESP
Source: 0001213900-25-053362
Chunk: 0

Company: 1RT Acquisition Corp.
Filing Date: 2025-06-11
Form: CORRESP
Chunk 0
---
| 787 Seventh Avenue      |
| New York, NY 10019-6099 
 Tel: 212 728 8000       
 Fax: 212 728 8111       |

June 11, 2025

Via EDGAR Submission

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

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

| Re: | 1RT Acquisition Corp.                                       
 Amendment No. 2 to Draft Registration Statement on Form S-1 
 Submitted April 8, 2025                                     |
|:----|:------------------------------------------------------------|
|     | File No. 377-07722                                          |

Ladies and Gentlemen:

On behalf of
our client, 1RT Acquisition Corp., a Cayman Islands company (the “Company”), set forth below are the Company’s
responses to the comments of the staff of the SEC (the “Staff”) communicated in its letter to the Company, dated April
25, 2025. In connection with such responses, the Company will be submitting, electronically via EDGAR, a Registration Statement on Form
S-1 (the “Registration Statement”).

The Company is
seeking confidential treatment for this letter pursuant to Rule 83 of the Securities and Exchange Commission. The Company is publicly
filing the Registration Statement at least 15 days prior to any road show or, in the absence of a road show, at least 15 days prior to
the requested effective date of the Registration Statement, as amended.

For ease of reference,
each of the Staff’s comments is reproduced below in italics and is followed by the Company’s response. In addition, unless
otherwise indicated, all references to page numbers in such responses are to page numbers in the Registration Statement. Capitalized terms
used in this letter but not otherwise defined herein shall have the meaning ascribed to such term in the Registration Statement.

<div align='center'>1RT Acquisition Corp. has requested
confidential treatment of this correspondence pursuant to Rule 83 of the Securities and Exchange Commission.</div>

Securities and Exchange Commission

June 11, 2025

Page 2

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

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

Use of