SEC Comment Letter 0000000000-25-006586 to Hudson Acquisition I Corp. (CIK 0001853047)
Hudson Acquisition I Corp. (CIK 0001853047)
Date: June 24, 2025 · CIK: 0001853047 · Accession: 0000000000-25-006586
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41532
Letter
Re: Hudson Acquisition I Corp. Form 10-K for the period ended December 31, 2024 File No. 001-41532 Dear Pengfei Xie:
June 24, 2025
Pengfei Xie Chief Financial Officer Hudson Acquisition I Corp. 31 Hudson Yards Office 51 New York, NY 10001
We have limited our review of your filing to the financial statements and related disclosures 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 a 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 for the period ended December 31, 2024 General
1. We note that you are delinquent in filing your Form 10-Q for the quarterly period ended March 31, 2025. Please file the required Form 10-Q or tell us when you will file it. June 24, 2025 Page 2
In closing, 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 Charles Eastman at 202-551-3794 or Jennifer Thompson at 202-551- 3737 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 24, 2025 Pengfei Xie Chief Financial Officer Hudson Acquisition I Corp. 31 Hudson Yards Office 51 New York, NY 10001 Re: Hudson Acquisition I Corp. Form 10-K for the period ended December 31, 2024 File No. 001-41532 Dear Pengfei Xie: We have limited our review of your filing to the financial statements and related disclosures 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 a 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 for the period ended December 31, 2024 General 1. We note that you are delinquent in filing your Form 10-Q for the quarterly period ended March 31, 2025. Please file the required Form 10-Q or tell us when you will file it. June 24, 2025 Page 2 In closing, 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 Charles Eastman at 202-551-3794 or Jennifer Thompson at 202-551- 3737 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>