# EDGAR Filing Document

**Accession Number:** 0001853047
**File Stem:** 0001213900-25-064464
**Filing Date:** 2025-7
**Character Count:** 2538
**Document Hash:** e85845dfada28fdbf30f8097af0bd274
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-064464.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-064464

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250716

**FILER**: 

**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:** CORRESP

**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

July 16, 2025

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Mr. Charles Eastman and Ms. Jennifer Thompson

**Re: Hudson Acquisition I Corp.**

**Form 10-K for the period ended December 31, 2024**

**File No. 001-41532**

Dear Mr. Charles Eastman and Ms. Jennifer Thompson,

Please find below our responses to the question raised by the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") in its letter of comments dated June 24, 2025 (the "**Comment Letter**") relating to the annual report on Form 10-K, which was submitted to the Commission by Hudson Acquisition I Corp. (the "**Company**") on May 27, 2025.

The Company's responses are numbered to correspond to the Staff's comments. For your convenience, each of the Staff's comments contained in the Comment Letter has been restated.

**<u>Form 10-K for the period ended December 31, 2024</u>**

**<u>General</u>**

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.

**Response**: The Company respectfully acknowledges the Staff's comments and confirms that Form 10-Q for the quarterly period ended March 31, 2025 was filed on July 15, 2025.

We hope the foregoing answer is responsive to your Comment Letter. Please do not hesitate to contact me at (917) 345-0953 with any questions or comments regarding this correspondence.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| By: | */s/ Pengfei Xie* |
| Name: | Pengfei Xie |
| Title: | Chief Financial Officer |

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