March 12, 2019

A. Haag Sherman
Chairman
T Acquisition, Inc.
16200 Dallas Parkway, Suite 190
Dallas, Texas 75248

       Re: T Acquisition, Inc.
           Draft Registration Statement on Form S-1
           Submitted February 13, 2019
           CIK No. 0001766526

Dear Mr. Sherman:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply 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 these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement Submitted February 13, 2019

Summary
Corporate History, Merger and Structure
Merger, page 5

1.     Revise to briefly describe the conversion of debt to preferred stock and
disclose the
       material terms of the preferred.
2.     File the acquisition agreements for the purchase of HWG and Sanders
Morris. See Item
       601(b)(10) of Regulation S-K.
 A. Haag Sherman
FirstName LastNameA. Haag Sherman
T Acquisition, Inc.
Comapany2019 Acquisition, Inc.
March 12, NameT
March 12, 2019 Page 2
Page 2
FirstName LastName
Our Growth Strategy
Selective acquisitions to further diversify financial products, page 11

3.       Revise to clarify if there are any current plans, arrangements and/or
understandings to
         make any acquisitions. If not, so state.
Selected Unaudited Pro Forma Consolidated Financial Information, page 16

4.       We note that you refer to "predecessor" and "successor" entities on
page 16, but this
         appears to precede your definition and explanation of these terms.
Please revise to insert
         language discussing the T Bancshares acquisition and "predecessor" and
"successor"
         references, to give context for the terminology here.
Risk Factors
Risks Related to Our Business
We are subject to possible claims and litigation pertaining to fiduciary
responsibility, page 39

5.       Please disclose whether you have been subject to any such claims.
We face specific risks associated with retention of unguaranteed portions of
SBA loans , page 39

6.       For clarity, please disclose the percentage of loans that are the
unguaranteed SBA loans
         retained by the Bank.
The occurrence of fraudulent activity, breaches of our information security,
and cybersecurity
attacks, page 50

7.       Please clarify whether you have experienced any of the referenced
types of breaches.
         Refer to CF Disclosure Guidance: Topic No. 2.
We face a risk of noncompliance and enforcement action with the Bank Secrecy
Act , page 54

8.       Please revise to clarify whether you have been subject to fines or
other penalties, or have
         suffered business or reputational harm, as a result of money
laundering activities in the
         past.
Sanders Morris and Tectonic Advisors are subject to substantial regulation,
page 55

9.       Please clarify whether Sanders Morris or Tectonic Advisors has
received a poor
         examination, been subject to an administrative proceeding or been
found in violation by
         the SEC, FINRA or state securities commissions or experienced an
imposition of any
         penalties, censure, fines or cease-and-desist orders from these
entities.
We can be subject to legal and regulatory proceedings, investigations and
inquiries related to
conduct risk, page 56

10.      Please disclose whether you have been subject to any conduct risk
investigations or
 A. Haag Sherman
FirstName LastNameA. Haag Sherman
T Acquisition, Inc.
Comapany2019 Acquisition, Inc.
March 12, NameT
March 12, 2019 Page 3
Page 3
FirstName LastName
         inquiries.
We have broad discretion in the use of the net proceeds...., page 57

11.      For clarity, please revise this risk factor to disclose your current
capital position as well as
         your expected capital position after the offering.
Use of Proceeds, page 65

12.      We note your disclosure of intended uses for proceeds in addition to
repaying the $2
         million loan is "to contribute such proceeds to the Bank to support
its capital position, to
         finance potential strategic acquisitions to the extent such
opportunities arise and for other
         general corporate purposes, which could include other growth
initiatives." Please revise
         to provide more meaningful and specific disclosure of the intended use
of proceeds, as
         well as the approximate amounts intended to be used for each such
purpose, to the extent
         known. This is required even if management will have broad discretion
in allocating the
         proceeds. This section does not require disclosure of definitive plans
and it is acceptable
         to provide a quantitative discussion of preliminary plans. You may
also reserve the right
         to change the use of proceeds as indicated in Instruction 7 to
Regulation S-K Item 504.
         Please note: (1) where you have no current specific plan for a
significant portion of the
         proceeds, Item 504 requires that your disclosure discuss the principal
reasons for the
         offering, and (2) Instruction 6 to Item 504 requires additional
disclosure regarding
         proceeds that may be used to finance acquisitions of other businesses.
Refer to Item 504
         of Regulation S-K and Instruction 7 to Item 504.
Capitalization, page 67

13.      We note your exclusion of FHLB advances from the Borrowings section of
your
         Capitalization table. Please revise your disclosures to quantify the
amount of excluded
         FHLB advances and explain why they should be excluded.
Management's Discussion and Analysis of Financial Condition and Results of
Operations of
Tectonic, page 127

14.      We note your disclosures of assets under management ("AUM"). Please
revise your
         MD&A to include a discussion and tabular presentation of AUM inflows
and outflows
         (i.e, market appreciation or depreciation and trends of inflows and
outflows) for the
         periods presented. Also, please revise to disclose and discuss
movements in average
         advisory fee rates or ranges of fee rates for the periods presented.
15.      Please tell us whether your advisory fees include performance-based
fee arrangements. To
         the extent that performance-based fee arrangements exist and are
material, quantify and
         discuss the amounts of performance-based fees recognized, including
your accounting
         policy for recognizing performance-based fee revenue.
 A. Haag Sherman
T Acquisition, Inc.
March 12, 2019
Page 4
Principal Shareholders, page 153

16.      Revise to disclose the number of shareholders. See Item 201(b) of
Regulation S-K.
T Acquisition, Inc.
Notes to Unaudited Consolidated Financial Statements
Note 1. Summary of Significant Accounting Policies
Organization and Nature of Operations, page F-8

17.      We note your disclosures on pages F-8 and F-44 that, as a result of
the T Bancshares
         acquisition, the consolidated financial statements for the Successor
and Predecessor
         periods are not comparable. Please revise so that your disclosure,
here or elsewhere in the
         footnotes as appropriate, is more specific as to why these periods are
not comparable (e.g.,
         valuation of assets and liabilities, allocation of purchase price, use
of purchase or push-
         down accounting, etc. as applicable). We also suggest that you review
other ancillary
         disclosures of this type throughout your document, considering the
need to provide
         consistent additional information discussing the judgments and
determinations in these
         areas, such as through a revised risk factor or additional
disclosures, to allow a reader to
         fully understand why these items / periods are not comparable.
Notes to Audited Consolidated Financial Statements
Note 1. Summary of Significant Accounting Policies, page F-44

18.      Please revise, here or where appropriate, to discuss your accounting
policy for calculating
         earnings per share. Refer to ASC 260-10-50-1.
       You may contact Lory Empie at 202-551-3714 or Cara Lubit at 202-551-5909
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Livingston at 202-551-3448 or Michael Clampitt at 202-551-3434
with any other
questions.



FirstName LastNameA. Haag Sherman                              Sincerely,
Comapany NameT Acquisition, Inc.
                                                               Division of
Corporation Finance
March 12, 2019 Page 4                                          Office of
Financial Services
FirstName LastName