Company: COPL-UN
Filing Date: 2025-02-18
Form Type: CORRESP
Source: 0001829126-25-001064
Chunk: 1

Company: Copley Acquisition Corp
Filing Date: 2025-02-18
Form: CORRESP
Chunk 1
---
 the extent to which such issuances may result in material dilution to shareholders. Please see Item 1602(b)(6) of Regulation S-K. |

: The Company acknowledges the Staff’s comment and
advises the Staff that it has revised the cover page, as well as pages 13, 15, 23, 26, 69, 114, 124, 125, 166, 168, 172 and 181 of Amendment
No. 2 accordingly.

Summary, page 1

| 4. | We note your responses to prior comments 7 and 21. Please revise to include the substance of your response to prior comment 7 in the summary. Also revise to address any impact PRC law or regulation may have on the cash flows associated with the business combination, including shareholder redemption rights. |

: The Company
acknowledges the Staff’s comment and advises the Staff that it has revised page 11 of Amendment No. 2 accordingly.

Summary of Risk Factors, page 41

| 5. | We note your response to prior comment 13. Please revise to provide cross-references to the more detailed discussion of the risks, found elsewhere in the prospectus, that your corporate structure and being based in China poses to investors. |

: The Company
acknowledges the Staff’s comment and advises the Staff that it has revised page 45 of Amendment No. 2 accordingly, as well as
revised page 11 of Amendment No. 2 to add an additional cross-reference. The Company respectfully notes to the Staff that, as
disclosed in Amendment No. 2, with respect to the risk of government intervention due to having directors and officers located in
Hong Kong, since the Company will not undertake an initial business combination with any company being based in or having the
majority of such company’s operations in the People’s Republic of China (including Taiwan, Hong Kong, and Macau)
(“PRC”), based on the Company’s understanding of the current PRC laws and regulations, neither the Company nor its
directors and officers are required to obtain permission from the governmental agencies in China in connection with the
Company’s initial public offering, search for a target company or for an initial business combination.

Proposed Business

Sponsor Information, page 120

| 6. | We note your response to prior comment 18. Please revise the tables on pages 14 and 123-124 to disclose the lock-up agreement