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CORRESP Filing

1RT Acquisition Corp.
Date: June 30, 2025 · CIK: 0002054272 · Accession: 0001213900-25-059603

Offering / Registration Process

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File numbers found in text: 333-287941

Date
June 30, 2025
Author
/s/ Dan Tapiero
Form
CORRESP
Company
1RT Acquisition Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Attention: Yolanda Guobadia Kevin Dougherty Re: 1RT Acquisition Corp. Registration Statement on Form S-1 Filed June 11, 2025, as amended File No. 333-287941 (the "Registration Statement")

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 1RT Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Tuesday, July 1, 2025 or as soon as thereafter practicable.

[ Signature Page Follows ]

Very truly yours,
/s/ Dan Tapiero

Show Raw Text
CORRESP
 1
 filename1.htm

 1RT ACQUISITION CORP.

 205 West 28th Street, 2nd Floor Suite C

 New York, New York 10001

 June 30, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, DC 20549

 Attention:
 Yolanda Guobadia

 Lily Dang

 Anuja Majmudar

 Kevin Dougherty

 Re:
 1RT Acquisition Corp.

 Registration Statement on Form S-1

 Filed June 11, 2025, as amended
 File No. 333-287941 (the "Registration Statement")

 Dear Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended, 1RT Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:30 p.m. ET on Tuesday, July 1, 2025 or as soon as thereafter practicable.

 [ Signature Page Follows ]

 Very truly yours,

 /s/ Dan Tapiero

 Dan Tapiero

 Chief Executive Officer

 cc: Ellenoff Grossman & Schole LLP