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
AI Filing Summary & Sentiment
File numbers found in text: 001-42386
Referenced dates: June 4, 2026
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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