Company: ONCHW
Filing Date: 2025-04-08
Form Type: DRSLTR
Source: 0001213900-25-029788
Chunk: 2

Company: 1RT Acquisition Corp.
Filing Date: 2025-04-08
Form: DRSLTR
Chunk 2
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 directors have agreed to waive their redemption rights with respect to their founder shares and public shares in connection with the completion of an initial business combination and shareholder vote to approve an amendment to your charter. Please disclose whether consideration (in cash or in other form of value) was provided in exchange for the agreement by these parties to waive redemption rights. Refer to Item 1603(a)(8) of Regulation S-K.

The Company
respectfully acknowledges the Staff’s comment and has revised the disclosure on page 20 of the Amendment to clarify none of our
sponsor, officers or directors have or will receive consideration in exchange for the waiver of their redemption rights under the letter
agreement.

Securities and Exchange Commission

April 8, 2025

Page 3

<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>

5.We note you disclosed in footnote (1), under the last table on page 94, that expenses applied against gross proceeds include offering expenses of $1,164,500. Based on the offering expenses disclosed in the Use of Proceeds table on page 89, it appears that the offering expenses are $914,500 rather than $1,164,500. Please revise the inconsistency or explain the difference.

The Company
respectfully acknowledges the Staff’s comment and has revised the disclosure under footnote (1), under the last table on page 96
of the Amendment, to reflect the correct offering expense amount of $914,500.

6.It appears that the labeling for the columns under each set of redemption scenarios in the second table on page 94 should be switched around, with the first column being Without Over-Allotment and the second column being With Over-Allotment. Please revise as appropriate. Additionally, for ease of reading and presentation consistency with page 94, for the table on page 93, please present the line item Assuming No Exercise of Over Allotment Option and related amounts before the line item Assuming Full Exercise of Over-Allotment Option and related amounts, and ensure that all of the amounts presented in the table on page 93 correspond with the amounts presented on page 94.

The Company
respectfully acknowledges the Staff’s comment and has revised the headers under each redemption scenario on page 96 of the Amendment
to correctly reflect column presentation of Without Over-allotment and With Over-allotment, and has revised the presentation on page