# EDGAR Filing Document

**Accession Number:** 0001853047
**File Stem:** 0000000000-25-006586
**Filing Date:** 2025-6
**Character Count:** 2752
**Document Hash:** 988ccdc6d30d387f50d1d676067c0053
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006586.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-006586

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hudson Acquisition I Corp.
- **CENTRAL INDEX KEY:** 0001853047
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 862712843
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41532

**BUSINESS ADDRESS:**
- **STREET 1:** 19 WEST 44TH STREET, SUITE 1001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** (347) 410-4710

**MAIL ADDRESS:**
- **STREET 1:** 19 WEST 44TH STREET, SUITE 1001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-047454

## Text-Extract

```

                                                            June 24, 2025

Pengfei Xie
Chief Financial Officer
Hudson Acquisition I Corp.
31 Hudson Yards
Office 51
New York, NY 10001

       Re: Hudson Acquisition I Corp.
           Form 10-K for the period ended December 31, 2024
           File No. 001-41532
Dear Pengfei Xie:

       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.

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.
 June 24, 2025
Page 2

        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 Charles Eastman at 202-551-3794 or Jennifer Thompson at
202-551-
3737 with any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._