Company: SSEA
Filing Date: 2025-03-05
Form Type: DRS
Source: 0001829126-25-001469
Chunk: 264

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-03-05
Form: DRS
Chunk 264
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|
| Net loss                                                        |     | $ | (6,974 | ) |
| Adjustments to reconcile net cash used in operating activities: |     |   |        |   |
| Formation and operating costs paid by Sponsor                   |     |   |  6,974 |   |
| Net cash used in operating activities                           |     |   |      - |   |
| Net decrease in cash                                            |     |   |      - |   |
| Cash at Beginning of period                                     |     |   |      - |   |
| Cash at End of the period                                       |     | $ |      - |   |
| Supplemental Disclosure of Non-cash Activities                  |     |   |        |   |
| Deferred offering costs included in the accrued expenses        |     | $ | 25,000 |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-6

STARRY SEA ACQUISITION CORP

NOTES TO THE FINANCIAL STATEMENTS</div>

Note 1 — ORGANIZATION AND BUSINESS DESCRIPTION

STARRY SEA ACQUISITION CORP (the “Company”) is a newly organized blank check company incorporated under the laws of the Cayman Islands with limited liability on December 5, 2024. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

As of December 31,
2024, the Company had not commenced any operations. All activities through December 31, 2024 are related to the Company’s
formation and the proposed initial public offering (“Proposed Public Offering”), which are described below. The Company
will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will
generate non-operating income in the form of interest income from the proceeds derived from the Proposed Public Offering. The
Company has selected December 31 as its fiscal year end.

The Company’s sponsor is STARRY SEA INVESTMENT LIMITED (the “Sponsor”), a British Virgin Islands company. The Company’s ability to commence operations is contingent upon obtaining adequate