# EDGAR Filing Document

**Accession Number:** 0001943421
**File Stem:** 0001171843-25-006352
**Filing Date:** 2025-10
**Character Count:** 3382
**Document Hash:** 694f2941f8732bc6ed153ee2bf6fd3f9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171843-25-006352.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001171843-25-006352

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20251008

**FILER**: 

**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:** CORRESP

**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

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U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 <br>

October 8, 2025

---

| | |
|:---|:---|
| **Re:** | **Rubico Inc.** |
|  | **Registration Statement on Form F-1** |
|  | **Filed September 22, 2025** |
|  | **File No. 333-290426** |

---

Ladies and Gentlemen:

This letter sets forth the response of Rubico Inc. (the "<u>Company</u>") to the comment letter dated September 25, 2025 (the "<u>Comment Letter</u>") of the staff (the "<u>Staff</u>") of the U.S. Securities and Exchange Commission (the "<u>Commission</u>") with respect to the Company's registration statement on Form F-1 (the "<u>Registration Statement</u>"), that was filed with the Commission on September 22, 2025. The Company is today filing via EDGAR this letter together with an amended Registration Statement (the "<u>Amended Registration Statement</u>"), which responds to the Staff's comments contained in the Comment Letter, and contains as well certain updated, revised and supplemental information.

Capitalized terms used in this letter that are not otherwise defined herein have the meanings ascribed to them in the Amended Registration Statement. The following numbered paragraphs correspond to the numbered paragraphs in the Comment Letter.

**<u>Registration Statement on Form F-1</u>**

**<u>Cover Page</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note you disclose that if all of the Warrants offered to investors in this offering, including those subject to the Representative's over-allotment option for Warrants, are exercised on a zero cash basis, a maximum of 13,967,608 shares could be issued upon such zero cash exercise without payment to the Company of any additional cash. Please expand your disclosure to provide an example regarding the maximum number of shares issuable under the Warrants for the Representative's over-allotment option for Warrants.**![](foot.jpg)

![](hdr2.jpg)

The Company has revised the disclosure in the Amended Registration Statement in response to the Staff's comment.

\* \* \* \* \*

If you have any questions or comments concerning this letter, please feel free to contact Will Vogel at the undersigned at 212-922-2280.

Yours sincerely

**Watson Farley & Williams LLP**

/s/ Watson Farley & Williams LLP