0001929980-23-000304.txt : 20240122 0001929980-23-000304.hdr.sgml : 20240122 20231220070018 ACCESSION NUMBER: 0001929980-23-000304 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231220 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 IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm hspo_corresp.htm

HORIZON SPACE ACQUISITION I CORP.

 

December 20, 2023

Mr. Howard Efron

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

 

Re:

Horizon Space Acquisition I Corp.

Form 10-K for the year ended December 31, 2022

File No. 001-41578

 

Dear Mr. Efron:

 

This letter is in response to the letter dated December 19, 2023, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to Horizon Space Acquisition I 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 the year ended December 31, 2022

 

General

 

1.

Reference is made to disclosures within your definitive proxy statement filed on September 8, 2023, where you acknowledge foreign ties and discuss the impact on your ability to complete your initial business combination. Please revise future periodic filings to include the same disclosure.

 

Response: We hereby confirm the receipt of this comment letter and further confirm that we will incorporate the required disclosures in the Company’s future periodic filings accordingly.

 

 

[Signature Page Follows]

 

 

 

 

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 Zhou, Esq., of Robinson & Cole LLP, at (212) 451-2908.

 

Very truly yours,

 

By: /s/ Mingyu (Michael) Li

 

 

Mingyu (Michael) Li

  
   

Chief Executive Officer

  

 

Arila Zhou, Esq.

Robinson & Cole LLP

 

[signature page to the SEC response letter]

 

 
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