Company: SSEA
Filing Date: 2025-08-01
Form Type: CORRESP
Source: 0001829126-25-005674
Chunk: 1

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-08-01
Form: CORRESP
Chunk 1
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 OfficeSuite 3001, 30th Floor, Jing An Kerry Center, Tower 2, 1539 Nanjing Road West  |  Shanghai 200041  |  People’s Republic of ChinaTel +86.21.6137.7999  |  fax +86.21.6137.7900 |                                                     |
|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 1. | We note the revised legality opinion filed                                                                               
 as Exhibit 5.1. We note that certain provisions of the directors’ certificate, upon which counsel relied without further 
 verification, either assume away the relevant issue or assume away facts that underlie the opinion or are readily        
 ascertainable. For instance, we note paragraphs 3, 4, 5, 10, 12, and 17. Please revise to remove these provisions or     
 advise. Refer to Section II.B.3.a of Staff Legal Bulletin No. 19.                                                        |

: The Company respectfully
acknowledges the Staff’s comment and has filed an amended Cayman Islands counsel opinion (including a revised director’s certificate)
accordingly. The Company further advises that, pursuant to its Cayman Islands legal counsel, Maples and Calder (Hong Kong) LLP (“Maples”),
most of the paragraphs identified in the Staff’s comment have been removed. However, the latter portion of paragraph 3 (which does
not conflict with the Staff’s comments) and the entirety of former paragraph 10 (now renumbered as paragraph 8) have been reinstated.

With respect to former paragraph 10
(now paragraph 8), Maples respectfully advises the Staff as follows:

| (a) | While public searches in the Cayman Islands (e.g., court register, director register) may confirm certain                                
 aspects of a company’s status, they do not disclose whether there are pending legal, arbitral, or administrative proceedings, nor        
 do they reveal whether internal steps have been taken toward liquidation, restructuring, or the appointment of a receiver. Many of these 
 actions—particularly those initiated internally by directors or shareholders, such as the passage of resolutions to wind up the          
 company—may not be reflected in the public record until formal filings are made and accepted by the Cayman court;                        |

| (b) | Accordingly, factual confirmation from the Company’s directors is necessary to establish that the                                            
 Company is not subject to