SEC Comment Letter 0000000000-23-013409 to Hudson Acquisition I Corp. (CIK 0001853047)
Hudson Acquisition I Corp. (CIK 0001853047)
Date: Dec. 8, 2023 · CIK: 0001853047 · Accession: 0000000000-23-013409
AI Filing Summary & Sentiment
File numbers found in text: 001-41532
Letter
United States securities and exchange commission logo December 8, 2023 Jiang Hui Chief Executive Officer Hudson Acquisition I Corp. 19 West 44th Street Suite 1001 New York, NY 10036 Re:Hudson Acquisition I Corp. Form 10-K for the fiscal year ended December 31, 2022 Filed September 27, 2023 File No. 001-41532 Dear Jiang Hui: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe this comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K filed September 27, 2023 GENERAL 1.With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your disclosure in future filings to include disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined
FirstName LastNameJiang Hui Comapany NameHudson Acquisition I Corp. December 8, 2023 Page 2 FirstName LastName Jiang Hui Hudson Acquisition I Corp. December 8, 2023 Page 2 company, and the warrants, which would expire worthless. Please include an example of your intended disclosure in your response. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Peter McPhun at 202-551-3581 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 8, 2023
Jiang Hui
Chief Executive Officer
Hudson Acquisition I Corp.
19 West 44th Street
Suite 1001
New York, NY 10036
Re:Hudson Acquisition I Corp.
Form 10-K for the fiscal year ended December 31, 2022
Filed September 27, 2023
File No. 001-41532
Dear Jiang Hui:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
this comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K filed September 27, 2023
GENERAL
1.With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or
has substantial ties with a non-U.S. person. If so, please revise your disclosure in future
filings to include disclosure that addresses how this fact could impact your ability to
complete your initial business combination. For instance, discuss the risk to investors that
you may not be able to complete an initial business combination with a U.S. target
company should the transaction be subject to review by a U.S. government entity, such as
the Committee on Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Disclose that as a result, the pool of potential targets with which you could
complete an initial business combination may be limited. Further, disclose that the time
necessary for government review of the transaction or a decision to prohibit the
transaction could prevent you from completing an initial business combination and require
you to liquidate. Disclose the consequences of liquidation to investors, such as the losses
of the investment opportunity in a target company, any price appreciation in the combined
FirstName LastNameJiang Hui
Comapany NameHudson Acquisition I Corp.
December 8, 2023 Page 2
FirstName LastName
Jiang Hui
Hudson Acquisition I Corp.
December 8, 2023
Page 2
company, and the warrants, which would expire worthless. Please include an example of
your intended disclosure in your response.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Peter McPhun at 202-551-3581 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction