Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 4

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 4
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 the Staff that it has revised the cover page and pages 13, 23, 122 and 172 of Amendment No. 1 accordingly.

Conflicts of Interest, page 33

| 12. | Please expand your disclosure to also describe conflicts of interest relating to fees, reimbursements, or cash payments to your sponsor, officers or directors, or any of their respective affiliates for services rendered to you prior to or in connection with the completion of your initial business combination, as referenced on page 32, including the repayment of an aggregate of up to $700,000 in loans and the reimbursement for any out-of-pocket expenses. See Item 1602(b)(7) of Regulation S-K. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised page 36 of Amendment No. 1 accordingly.

Summary of Risk Factors, page 38

| 13. | In your summary of risk factors, disclose the risks that your corporate structure and being based in China poses to investors. In particular, describe the significant regulatory, liquidity, and enforcement risks with cross-references to the more detailed discussion of these risks in the prospectus. For example, specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding the enforcement of laws and that rules and regulations in China can change quickly with little advance notice; and the risk that the Chinese government may intervene or influence your operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment in China-based issuers, which could result in a material change in your operations and/or the value of the securities you are registering for sale. Acknowledge any risks that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised page 42 of Amendment No. 1 accordingly.

| 14. | Please expand your second summary risk factor to specifically highlight that you may not need any public shares in addition to the founder shares and placement shares to be voted in favor of the initial business combination in order to approve the transaction, as you explain elsewhere in your prospectus. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised pages 41 and 44 of Amendment