# EDGAR Filing Document

**Accession Number:** 0001946021
**File Stem:** 0001929980-26-000025
**Filing Date:** 2026-1
**Character Count:** 8066
**Document Hash:** 980eccffe28dc9a09183d0ee9e0aaa3b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001929980-26-000025.hdr.sgml**: 20260128

**ACCESSION NUMBER**: 0001929980-26-000025

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20260122

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260128

**DATE AS OF CHANGE**: 20260127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Horizon Space Acquisition I Corp.
- **CENTRAL INDEX KEY:** 0001946021
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41578
- **FILM NUMBER:** 26567483

**BUSINESS ADDRESS:**
- **STREET 1:** 1412 BROADWAY, 21ST FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** 1 347-407-265

**MAIL ADDRESS:**
- **STREET 1:** 1412 BROADWAY, 21ST FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018

?xml version='1.0' encoding='ASCII'? hspo_8k.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): **<u>January 22, 2026</u>**

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| |
|:---|
| **HORIZON SPACE ACQUISITION I CORP.** |
| (Exact name of registrant as specified in its charter) |

---

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| | | |
|:---|:---|:---|
| **Cayman Islands** | **001-41578** | **N/A** |
| (State or other jurisdiction | (Commission  | (IRS Employer |
| of incorporation) | File Number)  | Identification Number) |

---

---

| |
|:---|
| **1412 Broadway, 21st Floor, Suite 21V**<br>**<u>New York, NY 10018</u>** |
| (Address of principal executive offices) |

---

**<u>(646) 257-5537</u>**

**(**Registrant's telephone number, including area code)

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act.

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading**<br>**Symbol** | **Name of each exchange** <br>**on which registered** |
| Units, consisting of one Ordinary Share, $0.0001 par value, one redeemable Warrant to acquire one Ordinary Share, and one Right to acquire one-tenth of one Ordinary Share | HSPUF | OTC Market Group, Inc. |
| Ordinary Shares, par value $0.0001 per share | HSPOF | OTC Market Group, Inc. |
| Redeemable Warrants, each whole warrant exercisable for one Ordinary Share at an exercise price of $11.50 | HSPWF | OTC Market Group, Inc. |
| Rights, each whole right to acquire one-tenth of one Ordinary Share | HSPRF | OTC Market Group, Inc. |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Item 4.01 Changes in Registrant's Certifying Accountant.**

On January 22, 2026, Horizon Space Acquisition I Corp., a Cayman Islands exempted company (the "**Company**" or "**HSPO**"), upon the approval of the board of directors of the Company (the "**Board**") and the audit committee of the Board (the "**Audit Committee**"), dismissed UHY LLP ("**UHY**"), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) ("**TAAD**") to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.

UHY's reports on the Company's financial statements for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 22, 2026, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of UHY, would have caused UHY to make reference to the subject matter of the disagreements in connection with its reports on the Company's financial statements for such years. Also during this time, there were no "reportable events," as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided UHY with a copy of the above disclosure and requested that UHY furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the UHY's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

During the two most recent fiscal years and any subsequent interim periods prior to the engagement of TAAD, neither the Company, nor someone on behalf of the Company, has consulted TAAD regarding (i) the application of accounting principles to any specified transaction, either completed or proposed or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that TAAD concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement," as defined in Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as defined in Item 304(a)(1)(v) of Regulation S-K, or any other matters set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

**Item 9.01 Financial Statements and Exhibits.**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [16.1](hspo_ex161.htm) | [Letter from UHY LLP to the U.S. Securities and Exchange Commission, dated January 27, 2026.](hspo_ex161.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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2<br>

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **Horizon Space Acquisition I Corp.** | **Horizon Space Acquisition I Corp.** |
| Date: January 27, 2026 | By: | */s/ Mingyu (Michael) Li* |
|  | Name:  | Mingyu (Michael) Li |
|  | Title: | Chief Executive Officer |

---

3<br>

## Exhibit 16.1

**EXHIBIT 16.1**

January 27, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated January 27, 2026 of Horizon Space Acquisition I Corp (the "Company") to be filed with the U.S. Securities and Exchange Commission and agree with the statements relating only to UHY LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

*/s/ UHY LLP*