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                             May 6, 2022

       Jiang Hui
       Chief Executive Officer
       Hudson Acquisition I Corp.
       19 West 44th Street, Suite 1001
       New York, NY 10036

                                                        Re: Hudson Acquisition
I Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed on April 29,
2022
                                                            File No. 333-264557

       Dear Mr. Hui:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Initial Business Combination, page 5

   1.                                                   We note your disclosure
here and throughout the prospectus that "[i]n the event that we
                                                        receive notice from our
sponsor five days prior to the applicable deadline of its intent to
                                                        effect an extension, we
intend to issue a press release announcing such intention at least
                                                        three days prior to the
12 month or 15 month deadline." Given that the initial completion
                                                        window is 9 months, the
extension deadlines appear to be at 9 months or 12 months. As a
                                                        result, the reference
to a 15 month extension deadline appears incorrect. Please revise or
                                                        advise.
 Jiang Hui
FirstName  LastNameJiang
Hudson Acquisition I Corp.Hui
Comapany
May  6, 2022NameHudson Acquisition I Corp.
May 6,
Page 2 2022 Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Tony Watson at 202-551-3318 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Janice Adeloye at 202-551-3034 or Donald Field at 202-551-3680 with any
other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services