Company: ONCHW
Filing Date: 2025-04-08
Form Type: DRSLTR
Source: 0001213900-25-029788
Chunk: 0

Company: 1RT Acquisition Corp.
Filing Date: 2025-04-08
Form: DRSLTR
Chunk 0
---
| 787 Seventh Avenue      |
| New York, NY 10019-6099 |
| Tel: 212 728 8000       |
| Fax: 212 728 8111       |

April 8, 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. 1 to Draft Registration 
 Statement on Form S-1                 
 Submitted February 19, 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 March
18, 2025. In connection with such responses, the Company will be confidentially submitting, electronically via EDGAR, Amendment No. 2
(the “Amendment”) to the Confidential Draft Registration Statement on Form S-1 initially submitted on February 11,
2025 (the “Registration Statement”).

The Company
is seeking confidential treatment for the Registration Statement, the Amendment and this letter pursuant to Rule 83 of the Securities
and Exchange Commission. The Company will publicly file the Registration Statement, as amended, and non-public draft submissions 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 Amendment. Capitalized terms used
in this letter but not otherwise defined herein shall have the meaning ascribed to such term in the Amendment.

<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>

Securities and Exchange Commission

April