Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 2

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: CORRESP
Chunk 2
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 outstanding ordinary shares that were sold                   
 in this offering.” Please advise why you would allocate funds from the trust for dissolution expenses 
 in the event of a business combination or extension and how such provision is consistent              
 with Nasdaq Rule IM-5101-2(d), which says “public Shareholders voting against a business              
 combination must have the right to convert their shares of common stock into a pro                    
 rata share of the aggregate amount then in the deposit account (net of taxes payable                  
 and amounts distributed to management for working capital purposes).” Please also                     
 reconcile such references to dissolution expenses from the interest with the disclosure               
 on page 29 that you will pay the costs of liquidating the trust account from your                     
 remaining assets outside of the trust account.                                                        |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on the cover page and throughout the Amendment accordingly.

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| 5. | Please revise your tabular format of your net tangible book value per share at specified                                                                
 redemption levels to be consistent with and reflect the difference between the offering                                                                 
 price of $8.75 and pro forma net tangible book value as calculated in your Dilution section on pages 96 through 98. See Item 1602(c) of Regulation S-K. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on the cover page of the Amendment accordingly.

| 6. | Please revise your disclosure regarding extensions to state if there exists a limit                               
 to the number of extensions to your deadline to complete the initial business combination and the consequences to 
 your sponsor if you do not complete an initial business combination within the deadline.                          
 Refer to Item 1602(b)(4) of Regulation S-K.                                                                       |

: The Company
respectfully acknowledges the Staff’s comment and has revised its disclosure on the cover page and page 16 of the Amendment
accordingly.

| 7. | We note your disclosure