Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 7

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 7
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 would not be voted in favor of approving the business combination transaction. |

: The Company acknowledges
the Staff’s comment and advises the Staff that such purchases would be structured in compliance with the requirements of Rule 14e-5,
including that such shares would not be voted in favor of approving the business combination transaction. The Company further advises
the Staff that it Company has made the appropriate revisions to pages 20, 21, 30, 131 and 134 of Amendment No. 1 to remove mention that
the purpose of such purchases could be to vote such public shares in favor of the business combination.

General

| 20. | As applicable, please revise to describe the experience of Mr. Ng in organizing special purpose acquisition companies and the extent to which he is involved in other special purpose acquisition companies. In this regard, we note your statement on page 145 that Mr. Ng was the President and Chief Financial Officer of Black Spade Acquisition Co. from March 2021 to August 2023 when it merged with Vinfast. We also note disclosure on page 35 that different timelines of competing business combinations could cause your directors and executive officers to prioritize a different business combination over finding a suitable acquisition target for your business combination. See Item 1603(a)(3) of Regulation S-K. |

: The Company acknowledges
the Staff’s comment and advises the Staff that Mr. Ng does not currently hold a position with any other special purpose acquisition
company. Further, the Company advises the Staff that the sentence concerning different timelines of competing business combinations has
been deleted from page 38 of Amendment No. 1 because no director, officer or director nominee of the Company holds any position with any
other special purpose acquisition company.

| 21. | Please address specifically any PRC regulations concerning mergers and acquisitions by foreign investors that your initial business combination transaction may be subject to, including PRC regulatory reviews, which may impact your ability to complete a business combination in the prescribed time period. Also 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 9 of Amendment No. 1 accordingly.

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If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

| Sincerely,                 |
| /s