Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 368

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 368
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 behalf of the underwriter by DLA Piper LLP (US), New York, New York.

<div align='center'>EXPERTS</div>

The financial statements
of Copley Acquisition Corp as of December 31, 2024 and for the period from November 26, 2024 (inception) through December 31, 2024,
appearing in this prospectus, have been audited by Withum Smith+Brown, PC, independent registered public accounting firm, as set forth
in their report, thereon, appearing elsewhere in this prospectus, and are included in reliance on such report given upon such firm as
experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a
registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus
does not contain all of the information included in the registration statement. For further information about us and our securities,
you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make
reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not
include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached
to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering,
we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy
statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet
at the SEC’s website at www.sec.gov.

<div align='center'>222

COPLEY ACQUISITION CORP

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                 |     | Page |
| Financial                                                       
 Statements of Copley Acquisition Corp:                          |     |      |
| Report                                                          
 of Independent Registered Public Accounting Firm (PCAOB ID#100) |     | F-2  |
| Balance                                                         
 Sheet                                                           |     | F-3  |
| Statement                                                       
 of Operations                                                   |     | F-4  |
| Statement                                                       
 of Changes in Shareholder’s Deficit                             |     | F-5  |
| Statement                                                       
 of Cash Flows                                                   |     | F-6  |
| Notes