SEC Comment Letter for Charlton Aria Acquisition (CHAR) — Jun 4, 2026
Charlton Aria Acquisition Corp
Date: June 4, 2026 · CIK: 0002024459 · Accession: 0000000000-26-005680
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-42386
Letter
Re: Charlton Aria Acquisition Corp Form 10-K for Fiscal Year Ended December 31, 2025 File No. 001-42386 Dear Jung Min Lee: 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. June 4, 2026 Page 2
June 4, 2026
Jung Min Lee Chief Executive Officer Charlton Aria Acquisition Corp 221 W 9th St, #848 Wilmington, DE 19801
Form 10-K for Fiscal Year Ended December 31, 2025 Item 15. Exhibit and Financial Statement Schedules Exhibits 31.1 and 31.2, page 29
1. In future periodic filings, please revise your officer certifications to include the introductory language within paragraph 4 and the entirety of paragraph 4(b) pertaining to internal control over financial reporting. Refer to Item 601(b)(31)(i) of Regulation S-K.
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 Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 4, 2026 Jung Min Lee Chief Executive Officer Charlton Aria Acquisition Corp 221 W 9th St, #848 Wilmington, DE 19801 Re: Charlton Aria Acquisition Corp Form 10-K for Fiscal Year Ended December 31, 2025 File No. 001-42386 Dear Jung Min Lee: 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. June 4, 2026 Page 2 Form 10-K for Fiscal Year Ended December 31, 2025 Item 15. Exhibit and Financial Statement Schedules Exhibits 31.1 and 31.2, page 29 1. In future periodic filings, please revise your officer certifications to include the introductory language within paragraph 4 and the entirety of paragraph 4(b) pertaining to internal control over financial reporting. Refer to Item 601(b)(31)(i) of Regulation S-K. 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 Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>