Company: COPL-UN
Filing Date: 2025-03-31
Form Type: CORRESP
Source: 0001829126-25-002248
Chunk: 1

Company: Copley Acquisition Corp
Filing Date: 2025-03-31
Form: CORRESP
Chunk 1
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31, 2024 financial statements pursuant to Regulation S-X Rule 8-08(b). |

: The Company acknowledges the Staff’s comment and advises the Staff that it has revised Amendment No. 3 accordingly.

Exhibits

| 3. | Please have counsel date and sign the legal opinion filed as Exhibit 5.1. Refer to Section II.A.2 of Staff Legal Bulletin No. 19 and Item 601(b)(5) of Regulation S-K. |

: The Company acknowledges the Staff’s comment and advises the Staff that it has filed the dated and signed legal opinion as Exhibit 5.1 to Amendment No. 3.

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/ Michael J. Blankenship |
| Michael J. Blankenship     |

| cc: | Francis C.Y. Ng, Copley Acquisition Corp |