RF Acquisition Corp.
111 Somerset, #05-06
Singapore 238164
March 21, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Link and Paul Cline
| Re: | RF Acquisition Corp. |
| Registration Statement on Form S-1 | |
| Filed on March 2, 2021, as amended | |
| File No. 333-261765 |
Dear Mr. Link and Mr. Cline,
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, RF Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on March 23, 2022, or as soon thereafter as practicable.
Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | |
| RF Acquisition Corp. |
| By: | /s/ Tse Meng Ng |
| Name: Tse Meng Ng | |
| Title: Chief Executive Officer |
| cc: | Michael Blankenship, Winston & Strawn LLP |
