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                              May 4, 2021

       Enrique Klix
       Chief Executive Officer
       Integral Acquisition Corporation 1
       667 Madison Avenue
       New York, New York 10065

                                                        Re: Integral
Acquisition Corporation 1
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted April 9,
2021
                                                            CIK No. 0001850262

       Dear Mr. Klix:

              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 on Form S-1 submitted April 9, 2021

       Summary
       Limited payments to insiders, page 29

   1.                                                   We note on page 30 and
elsewhere in the prospectus that you will make monthly
                                                        payments to Enrique
Klix, your chief executive officer and chief financial officer, of up to
                                                        $13,000 until the
earlier of the completion of your initial business combination or your
                                                        liquidation. We note
that these payments are atypical in comparison to other blank check
                                                        companies. Please
revise to highlight this fact and state the potential aggregate amount
                                                        that you will pay this
executive through the completion window. Please also disclose the
                                                        specific services that
are covered by these monthly payments, how these monthly
                                                        payments will be
calculated and whether the payments are in exchange for the executive
 Enrique Klix
FirstName  LastNameEnrique    Klix1
Integral Acquisition Corporation
Comapany
May  4, 2021NameIntegral Acquisition Corporation 1
May 4,
Page 2 2021 Page 2
FirstName LastName
         officer devoting a particular amount of time to the company. Finally,
please file the
         services agreement with this executive officer as an exhibit to your
registration statement.
         Refer to Item 601(b)(10) of Regulation S-K.
Risk Factors
Since our sponsor, executive officers and directors will lose their entire
investment..., page 58

2.       We note disclosure here and elsewhere regarding conflicts of interest
in circumstances
         where the founder shares become worthless without an initial business
combination.
         Please disclose in quantitative and qualitative terms how economic
incentives could result
         in substantial misalignment of interests where an initial business
combination does occur.
         For example, since your sponsor acquired a 20% stake for approximately
$0.009 per share
         and the offering is for $10.00 per share, the insiders could make a
substantial profit after
         the initial business combination even if public investors experience
substantial losses.
         Please revise your disclosure accordingly.
Our warrant agreement will designate the courts of the State of New York...,
page 65

3.       Please revise this risk factor to disclose that there is also a risk
that your exclusive forum
         provision may result in increased costs for investors to bring a
claim.
Management, page 114

4.       Please ensure that you disclose each person's principal occupations
and employment
         during the past five years, including the name and principal business
of any corporation or
         other organization in which such occupations and employment were
carried on. For
         example, we note your disclosure on page 120 that Niraj Javeri as a
Vice President has
         fiduciary duties or contractual obligations to Zymergen. See Item
401(e)(1) of Regulation
         S-K.
Description of Securities
Exclusive Forum for Certain Lawsuits, page 143

5.       Please revise to disclose that there are risks that your exclusive
forum provision may limit
         shareholders' ability to bring a claim in a favorable judicial forum
and may also make it
         more costly for a shareholder to bring a claim. Please also revise the
corresponding risk
         factor on page 68 accordingly.
 Enrique Klix
Integral Acquisition Corporation 1
May 4, 2021
Page 3



       You may contact Tracey McKoy at 202-551-3772 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jane Park at 202-551-7439 or Irene Paik at 202-551-6553 with any other
questions.



                                                          Sincerely,
FirstName LastNameEnrique Klix
                                                          Division of
Corporation Finance
Comapany NameIntegral Acquisition Corporation 1
                                                          Office of Life
Sciences
May 4, 2021 Page 3
cc:       Barry Grossman, Esq.
FirstName LastName