Correspondence 0001213900-25-064464 from Hudson Acquisition I Corp. (CIK 0001853047)
Hudson Acquisition I Corp. (CIK 0001853047)
Date: July 16, 2025 · CIK: 0001853047 · Accession: 0001213900-25-064464
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41532
Referenced dates: June 24, 2025
Letter
United States Securities and Exchange Commission Division of Corporate Finance Attn: Mr. Charles Eastman and Ms. Jennifer Thompson Form 10-K for the period ended December 31, 2024 File No. 001-41532
Re: Hudson Acquisition I Corp.
Dear Mr. Charles Eastman and Ms. Jennifer Thompson,
Please find below our responses to the question raised by the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission ") in its letter of comments dated June 24, 2025 (the " Comment Letter ") relating to the annual report on Form 10-K, which was submitted to the Commission by Hudson Acquisition I Corp. (the " Company ") on May 27, 2025.
The Company's responses are numbered to correspond to the Staff's comments. For your convenience, each of the Staff's comments contained in the Comment Letter has been restated.
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.
Response : The Company respectfully acknowledges the Staff's comments and confirms that Form 10-Q for the quarterly period ended March 31, 2025 was filed on July 15, 2025.
We hope the foregoing answer is responsive to your Comment Letter. Please do not hesitate to contact me at (917) 345-0953 with any questions or comments regarding this correspondence.
Sincerely,
By:
/s/ Pengfei Xie
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CORRESP 1 filename1.htm July 16, 2025 United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, D.C. 20549 Attn: Mr. Charles Eastman and Ms. Jennifer Thompson Re: Hudson Acquisition I Corp. Form 10-K for the period ended December 31, 2024 File No. 001-41532 Dear Mr. Charles Eastman and Ms. Jennifer Thompson, Please find below our responses to the question raised by the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission ") in its letter of comments dated June 24, 2025 (the " Comment Letter ") relating to the annual report on Form 10-K, which was submitted to the Commission by Hudson Acquisition I Corp. (the " Company ") on May 27, 2025. The Company's responses are numbered to correspond to the Staff's comments. For your convenience, each of the Staff's comments contained in the Comment Letter has been restated. 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. Response : The Company respectfully acknowledges the Staff's comments and confirms that Form 10-Q for the quarterly period ended March 31, 2025 was filed on July 15, 2025. We hope the foregoing answer is responsive to your Comment Letter. Please do not hesitate to contact me at (917) 345-0953 with any questions or comments regarding this correspondence. Sincerely, By: /s/ Pengfei Xie Name: Pengfei Xie Title: Chief Financial Officer