# EDGAR Filing Document

**Accession Number:** 0001943421
**File Stem:** 0000000000-25-009783
**Filing Date:** 2025-9
**Character Count:** 4391
**Document Hash:** 61c579ec28226a87408f84d081d7eec0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009783.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0000000000-25-009783

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250909

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rubico Inc.
- **CENTRAL INDEX KEY:** 0001943421
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER TRANSPORTATION [4400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08368

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VAS SOFIAS 1 & MEG. ALEXANDROU
- **CITY:** ATHENS
- **PROVINCE COUNTRY:** J3
- **BUSINESS PHONE:** 30 2108128180

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** VAS SOFIAS 1 & MEG. ALEXANDROU
- **CITY:** ATHENS
- **PROVINCE COUNTRY:** J3

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Central Tactical Acquisitions Inc.
- **DATE OF NAME CHANGE:** 20220818
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001171843-25-005551

## Text-Extract

```

                                                             September 9, 2025

Kalliopi Ornithopoulou
Chief Executive Officer, President, and Chairwoman of the Board
Rubico Inc.
20 Iouliou Kaisara Str
19002 Paiania
Athens, Greece

       Re: Rubico Inc.
           Draft Registration Statement on Form F-1
           Submitted August 22, 2025
           CIK No. 0001943421
Dear Kalliopi Ornithopoulou:

       We have conducted a limited review of your draft registration statement
and have the
following comments.

        Please respond to this letter by providing any requested information
and by publicly
filing your registration statement and non-public draft submission on EDGAR. If
you do not
believe a comment applies to your facts and circumstances or do not believe an
amendment is
appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your filed
registration statement, we may have additional comments.

Draft Registration Statement on Form F-1
General

1.     We note you disclose that the lower that the stock price of your common
shares is on
       the First Reset Date and Second Reset Date, the more shares that will be
issuable
       pursuant to the Warrants. Please expand your disclosure to also discuss,
if true, that
       the number of shares issuable on the exercise of the Warrants under the
zero cash
       exercise option increases as the stock price falls further below the
applicable exercise
       price of the Warrants.
2.     We note that certain disclosures appear to not have been updated
following the
       consummation of the Spin-Off. In this regard, we note you disclose on
page 11 that
       the "offering is conditioned on the consummation of the Spin-Off and
commencement
       of trading on [y]our common shares on Nasdaq.    However, you also
disclose on page
 September 9, 2025
Page 2

       3 that the Spin-Off distribution was consummated and your common shares
began
       trading on Nasdaq on August 4, 2025. Please revise your prospectus to
ensure your
       disclosures are current.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       We also remind you that your registration statement and non-public draft
submission
must be on file at least two business days prior to the requested effective
date and time. Refer
to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to
review any amendment prior to the requested effective date of the registration
statement.

      Please contact Timothy S. Levenberg at 202-551-3707 or Karina Dorin at
202-551-
3763 with any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation
cc:   Will Vogel, Esq., of Watson Farley & Williams LLP

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._