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                             March 29, 2021

       Tse Meng Ng
       Chief Executive Officer
       RF Acquisition Corp.
       111 Somerset, #05-06
       Singapore 238164

                                                        Re: RF Acquisition
Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted March 2,
2021
                                                            CIK No. 0001847607

       Dear Mr. Ng:

              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.

       DRS Form S-1 filed March 2, 2021

       Prospectus Cover Page, page i

   1.                                                   Please provide clear
disclosure of the concurrent private placement on the prospectus
                                                        cover page.
       Risk Factors, page 28

   2.                                                   We note the risk factor
on page 59 that holders of class A common stock are not entitled
                                                        to vote on the
appointment of directors prior to the initial business combination. Please
                                                        reconcile with the
description of securities section, which states that class A and B
                                                        shareholders vote
together as a class on all matters submitted to a vote.
 Tse Meng Ng
RF Acquisition Corp.
March 29, 2021
Page 2
3.     We note the fee table reflects that you are registering the offering of
the shares of common
       stock underlying the warrants because the warrants may be exercisable
within one year.
       However, your risk factor disclosure on page 59 reflects that you are
not registering the
       shares of common stock underlying the warrants. Please reconcile and
clarify your
       disclosure in the Summary, Risk Factors and Description of Securities
sections regarding
       the current registration of shares underlying the warrants and your
plans to file Section
       10(a)(3) updates.
Principal Stockholders, page 110

4.     We note that Mr. Ng is the control person for your sponsor. Please
revise the amount held
       by Mr. Ng in the beneficial ownership table to reflect his beneficial
ownership of these
       shares, as required by Item 403 of Regulation S-K.
Allocation of Purchase Price and Characterization of a Unit, page 130

5.     We note the disclosure in this section that for federal tax purposes,
each unit should be
       treated as the acquisition of one share of class A common stock and
three quarters of one
       warrant. Please clarify, given the disclosure throughout that each unit
consists of one
       share of class A common stock and one-half of a warrant.
Signatures, page II-8

6.     Please include the signatures of the company   s principal financial
officer, and principal
       accounting officer or controller. See Instruction 1 to Signatures in
Form S-1.
       You may contact Jorge Bonilla at 202-551-3414 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Pam Howell at 202-551-3357 or David Link at 202-551-3356 with any other
questions.



                                                             Sincerely,
FirstName LastNameTse Meng Ng
                                                             Division of
Corporation Finance
Comapany NameRF Acquisition Corp.
                                                             Office of Real
Estate & Construction
March 29, 2021 Page 2
cc:       Michael J. Blankenship
FirstName LastName