Hudson Acquisition I Corp. NT 10-K Late Filing Notice

NT 10-K 1 ea0284062-nt10k_hudson1.htm NOTIFICATION OF LATE FILING

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM 12b-25

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NOTIFICATION OF LATE FILING

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(Check
one): ☒ Form
10-K   ☐ Form 20-F   ☐ Form 11-K    ☐ Form
10-Q   ☐ Form 10-D   ☐ Form N-SAR   ☐ Form
N-CSR

For Period Ended: December 31, 2025

| | ☐ | Transition Report on Form 10-K |
| | | |
| | ☐ | Transition Report on Form 20-F |
| | | |
| | ☐ | Transition Report on Form 11-K |
| | | |
| | ☐ | Transition Report on Form 10-Q |
| | | |
| | ☐ | Transition Report on Form N-SAR |

For the Transition Period
Ended: _________________________________

| Read Instruction (on back page) Before Preparing
Form. Please Print or Type.

Nothing in this form shall be construed to imply
that the Commission has verified any information contained herein. |
**

If the notification relates to a portion of the
filing checked above, identify the Item(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

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Hudson Acquisition I Corp.

Full Name of Registrant

N/A

Former Name if Applicable

31 Hudson Yards, Office 51

Address of Principal Executive Office (Street
and Number)

New York, NY 10001

City, State and Zip Code

PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without
unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box
if appropriate)

| | | (a) The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense |
| ☒ | | (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and |
| | | (c) The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |

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PART III — NARRATIVE

State below in reasonable detail why Forms 10-K,
20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Hudson Acquisition I Corp. (the “Registrant”) is unable to
file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, on a timely basis because the Registrant requires
additional time to work internally and with its advisor, auditor and legal counsel to prepare and finalize the Form 10-K. The Registrant
anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.

PART IV — OTHER INFORMATION

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(1) Name and telephone number of person to contact
in regard to this notification

| Warren Wang | | 347 | | 4104710 |
| (Name) | | (Area Code) | | (Telephone Number) |

(2) Have all other periodic reports required under
Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12
months or for such shorter period that the registrant was required to file such report(s) been filed ? If answer is no, identify report(s).

Yes  ☒ No  ☐

(3) Is it anticipated that any significant change
in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included
in the subject report or portion thereof?

Yes ☐ No ☒

If so, attach an explanation of the anticipated
change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be
made.

2

Hudson Acquisition I Corp.

(Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its
behalf by the undersigned hereunto duly authorized.

| | Hudson Acquisition I Corp. | |
| | | |
| Date: March 30, 2026 | By: | /s/ Warren
Wang |
| | | Warren Wang |
| | | Chief Executive Officer |

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