---
schema_version: "secwatch.filing_event.v1"
accession: "0001929980-26-000025"
form_type: "8-K"
ticker: "HSPOF"
cik: "0001946021"
company_name: "Horizon Space Acquisition I Corp."
filed_at: "2026-01-28T23:59:59+00:00"
generated_at: "2026-05-16T07:07:34.226540+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Horizon Space Acquisition I dismisses UHY, appoints TAAD as new auditor

## Summary
- On Jan 22, 2026, HSPO dismissed UHY LLP as independent auditor and appointed TAAD LLP for FY2025.
- UHY's reports on FY2023 and FY2024 were unqualified; no disagreements or reportable events occurred.
- No prior consultations with TAAD regarding accounting principles or any disagreements/reportable events.
- UHY provided a letter to the SEC, filed as Exhibit 16.1, agreeing with HSPO's disclosures.

## SEC filing metadata
- accession: 0001929980-26-000025
- form_type: 8-K
- ticker: HSPOF
- cik: 0001946021
- company_name: Horizon Space Acquisition I Corp.
- filed_at: 2026-01-28T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/hspo_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001929980-26-000025
- JSON: https://secwatch.observer/filing/0001929980-26-000025.json
- Plain text: https://secwatch.observer/filing/0001929980-26-000025.txt

## Source-grounded claims
- claim_id: 7f13cb54deeac76eb081e17de0c518b683900860
  claim: Horizon Space Acquisition I Corp. dismissed UHY LLP as its auditor.
  evidence_excerpt: sition 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm
- claim_id: b984927f3bfc7f8f759e0d533a3af1be1fc1c72d
  claim: Horizon Space Acquisition I Corp. engaged TAAD LLP as its auditor.
  evidence_excerpt: 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 o
  evidence_url: https://www.sec.gov/Archives/edgar/data/1946021/000192998026000025/0001929980-26-000025-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.