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 |