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SEC Company Response from Charlton Aria Acquisition (CHAR) — Jun 15, 2026

Charlton Aria Acquisition Corp
Date: June 15, 2026 · CIK: 0002024459 · Accession: 0001213900-26-068763

Internal Controls Financial Reporting Regulatory Compliance

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File numbers found in text: 001-42386

Referenced dates: June 4, 2026

Date
June 15, 2026
Author
Min Lee
Form
CORRESP
Company
Charlton Aria Acquisition Corp

Letter

Eric McPhee Mark Rakip Division of Corporation Finance Office of Real Estate & Construction U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 File No. 001-42386

Re: Charlton Aria Acquisition Corp Form 10-K for Fiscal Year Ended December 31, 2025

Dear Mr. McPhee and Mr. Rakip:

This letter is in response to the letter dated June 4, 2026, from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") addressed to Charlton Aria Acquisition Corp (the "Company," "we," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly.

Form 10-K for Fiscal Year Ended December 31,

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.

Response : We hereby confirm that in future periodic filings, we will revise our officer certifications to include introductory language within paragraph 4 and the entirety of paragraph 4(b) pertaining to internal control over financial reporting.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila E. Zhou, Esq., of Robinson & Cole LLP, at (212) 451-2908.

[ Signature Page Follows ]

Very truly yours,
By: /s/ Jung Min Lee
Jung
Min Lee

Show Raw Text
CORRESP
 1
 filename1.htm

 Charlton Aria Acquisition Corp

 221 W 9th St, #848
Wilmington, Delaware

 June 15, 2026

 Eric McPhee

 Mark Rakip
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549

 Re: Charlton Aria Acquisition Corp
 Form 10-K for Fiscal Year Ended December 31, 2025

 File No. 001-42386

 Dear Mr. McPhee and Mr. Rakip:

 This letter is in response
to the letter dated June 4, 2026, from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission")
addressed to Charlton Aria Acquisition Corp (the "Company,"
"we," and "our"). For ease of reference, we have recited the Commission's comments in this response and
numbered them accordingly.

 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.

 Response : We hereby confirm that
in future periodic filings, we will revise our officer certifications to include introductory language within paragraph 4 and the entirety
of paragraph 4(b) pertaining to internal control over financial reporting.

 We appreciate the assistance
the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila E. Zhou, Esq.,
of Robinson & Cole LLP, at (212) 451-2908.

 [ Signature Page Follows ]

 Very truly yours,

 By: /s/ Jung Min Lee
 Jung
Min Lee

 Chief Executive Officer

 cc:
 Arila E. Zhou, Esq.

 Robinson & Cole LLP

 [signature page to the SEC response letter]

 2