December 19, 2022
Via Edgar
Ruairi Regan
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Horizon Space Acquisition I Corp. Registration Statement on Form S-1, as amended (File No. 333-268578) Request for Acceleration of Effectiveness |
Dear Mr. Regan:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Horizon Space Acquisition I Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended be accelerated to, and that the Registration Statement becomes effective at 5:00 p.m., Eastern Time, on December 21, 2022, or as soon thereafter as practicable.
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| Very truly yours, |
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| By: | /s/ Mingyu (Michael) Li |
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| Mingyu (Michael) Li Chief Executive Officer |
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| CC: | Arila Zhou, Esq. |
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| Robinson & Cole LLP |