Aeon Acquisition I Corp. (AESP) is a blank-check special purpose acquisition company incorporated in 2025 to identify and complete a merger or acquisition with an unspecified target business. The company has no operating revenue and funds its pre-IPO operations through promissory notes from its Sponsor, of which $507,416.31 had been drawn as of April 8, 2026, against a $550,000 facility. The company was incorporated on August 1, 2025, issued 12,321,429 Class B ordinary shares to its Sponsor and certain directors for $25,000 aggregate consideration on August 20, 2025, and filed its first 10-K for the period ending December 31, 2025. The auditor issued a going-concern qualification, citing dependence on completing a proposed IPO to fund operations. A Settlement Agreement resolving a pending arbitration, with potential claims exceeding $15,000,000, is contingent on closing an IPO by May 25, 2026. Alan Lewis has served as Chief Financial Officer since October 2025. The company is classified as a smaller reporting company and emerging growth company.