SEC Comment Letter 0000000000-23-013860 to Horizon Space Acquisition I Corp. (HSPO, HSPOR, HSPOU, HSPOW) (CIK 0001946021) (HSPOF)
Horizon Space Acquisition I Corp. (HSPO, HSPOR, HSPOU, HSPOW) (CIK 0001946021)
Date: Dec. 19, 2023 · CIK: 0001946021 · Accession: 0000000000-23-013860
AI Filing Summary & Sentiment
File numbers found in text: 001-41578
Letter
United States securities and exchange commission logo December 19, 2023 Mingyu (Michael) Li Chief Executive Officer Horizon Space Acquisition I Corp. 1412 Broadway, 21st Floor, Suite 21V New York, NY 10018 Re:Horizon Space Acquisition I Corp. Form 10-K for the year ended December 31, 2022 File No. 001-41578 Dear Mingyu (Michael) Li: 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 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 year ended December 31, 2022 General 1.Reference is made to disclosures within your definitive proxy statement filed on September 8, 2023, where you acknowledge foreign ties and discuss the impact on your ability to complete your initial business combination. Please revise future periodic filings to include the same disclosure.
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.
FirstName LastNameMingyu (Michael) Li Comapany NameHorizon Space Acquisition I Corp. December 19, 2023 Page 2 FirstName LastName Mingyu (Michael) Li Horizon Space Acquisition I Corp. December 19, 2023 Page 2
Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Arila Zhou, Esq.
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United States securities and exchange commission logo
December 19, 2023
Mingyu (Michael) Li
Chief Executive Officer
Horizon Space Acquisition I Corp.
1412 Broadway, 21st Floor, Suite 21V
New York, NY 10018
Re:Horizon Space Acquisition I Corp.
Form 10-K for the year ended December 31, 2022
File No. 001-41578
Dear Mingyu (Michael) Li:
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 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 year ended December 31, 2022
General
1.Reference is made to disclosures within your definitive proxy statement filed on
September 8, 2023, where you acknowledge foreign ties and discuss the impact on
your ability to complete your initial business combination. Please revise future periodic
filings to include the same disclosure.
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.
FirstName LastNameMingyu (Michael) Li
Comapany NameHorizon Space Acquisition I Corp.
December 19, 2023 Page 2
FirstName LastName
Mingyu (Michael) Li
Horizon Space Acquisition I Corp.
December 19, 2023
Page 2
Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you
have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Arila Zhou, Esq.