Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 2

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 2
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 of Amendment No. 1 accordingly.

| 5. | We note disclosure on page 18 that if you increase or decrease the size of the offering, you will take steps to maintain the ownership of founder shares by the sponsor at 25% of aggregate and outstanding shares at the time of the offering. Please include appropriate disclosure on the cover page regarding any securities to be issued in this regard and price to be paid for these securities, as required by Item 1602(a)(3) of Regulation S-K. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised the cover page and pages 20, 66, 111, 163, 165, 169 and 178 of Amendment
No. 1 accordingly

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Summary, page 1

| 6. | Please revise to describe any plans to seek additional financings and how the terms of additional financings may impact unaffiliated security holders, as required by Item 1602(b)(5) of Regulation S-K. In this regard, we note various disclosures throughout your prospectus that you intend to target businesses with enterprise values that are greater than you could acquire with the net proceeds of this offering and the sale of the placement units and that you may need additional funds to: complete your business combination, including if you become obligated to redeem a significant number of public shares; fund working capital deficiencies; finance transaction costs in connection with an intended initial business combination; or cover the cost of the extension options. You also disclose that you may raise funds through the issuance additional class A and preference shares, equity-linked securities, loans, advances or other indebtedness, including pursuant to forward purchase agreements or backstop arrangements. Please revise existing disclosure or include a new section in the Summary to provide a more consolidated and comprehensive discussion. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has included a new section in the Summary on page 7 titled “Additional Financing.”

| 7. | Provide a clear description of how cash is transferred through your organization. Describe any restrictions on foreign exchange and your ability to transfer cash between entities, across borders, and to U.S. investors. |

: The Company acknowledges the Staff’s comment and advises the Staff that it is a single, Cayman Islands-incorporated entity with no subsidiaries and does not make any internal cash transfers. Further, the Company’s assets upon an initial public offering would be limited to cash, denominated in USD