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                             September 14, 2021

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

                                                        Re: Integral
Acquisition Corporation 1
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed September 3,
2021
                                                            File No. 333-257058

       Dear Mr. Klix:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment 1 to Form S-1 filed September 3, 2021

       Risk Factors
       Our warrant agreement will designate the courts of the State of New
York..., page 73

   1.                                                   We note your disclosure
on pages 73 and 151 that your warrant agreement identifies the
                                                        courts of the State of
New York or the United States District Court for the Southern
                                                        District of New York as
the exclusive forum for any action, proceeding or claim against
                                                        you arising out of or
relating in any way to the warrant agreement. We also note that your
                                                        form of warrant
agreement filed as Exhibit 4.4 does not contain such a provision. Please
                                                        revise or advise as
appropriate.
 Enrique Klix
FirstName  LastNameEnrique    Klix1
Integral Acquisition Corporation
Comapany 14,
September  NameIntegral
               2021      Acquisition Corporation 1
September
Page 2     14, 2021 Page 2
FirstName LastName
Description of Securities
Exclusive Forum for Certain Lawsuits, page 154

2.       We note your disclosure that the federal courts shall be the exclusive
forum for the
         resolution of any complaint asserting a cause of action arising under
the Securities Act.
         We also note that neither your amended and restated certificate of
incorporation nor your
         bylaws expressly includes a forum selection provision for causes of
action arising under
         the Securities Act. Please reconcile your disclosure and your
governing documents as
         appropriate.
Notes to Financial Statements
Note 6--Commitments and Contingencies
Forward Purchase Shares, page F-15

3.       Please describe the terms governing reductions in the price to be paid
for forward
         purchase shares to or below $9.20 per share and explain how these
terms were considered
         in your determination of fair value for the FPA liability presented on
page 86. Revise your
         disclosure accordingly.
Note 7--Stockholders' Equity, page F-18

4.       You have determined that public and private warrants to be issued in
the planned offering
         will now be classified in equity, while previously you had determined
that these warrants
         did not meet the criteria for equity treatment and would be recorded
as a liability under
         ASC 815-40-15-7D. Please provide us an accounting analysis that
supports this change in
         accounting treatment, including a description of all changes to terms
governing these
         warrants with references to supporting information in your Form S-1
and Exhibit 4.4.
         Warrant Agreement.
Exhibits

5.       Please file the form of agreement between the anchor investors and
sponsor, which gives
         the investors an indirect ownership interest in founder shares, as an
exhibit to the
         registration statement.
 Enrique Klix
FirstName  LastNameEnrique    Klix1
Integral Acquisition Corporation
Comapany 14,
September  NameIntegral
               2021      Acquisition Corporation 1
September
Page 3     14, 2021 Page 3
FirstName LastName
6.       We note that the consent in Exhibit 23.1 is signed by Marcum LLP New
York, NY, while
         the audit report on page F-2 is signed by Marcum LLP Houston, Texas.
Please revise to
         provide a consent from the same office of your independent registered
public accounting
         firm as the one that signed the audit report.
       You may contact Franklin Wyman at 202-551-3660 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,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:      Barry Grossman, Esq.