Company: SSEA
Filing Date: 2025-06-12
Form Type: CORRESP
Source: 0001829126-25-004430
Chunk: 1

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-06-12
Form: CORRESP
Chunk 1
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.7900 |                                                     |
|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 1. | We note your revisions in response to prior comment 3 and re-issue the comment in part. Please revise your disclosure to specifically address the legal and operational risks associated with a majority of your directors and officers based in or having significant ties to China, and make clear whether these risks could result in a material change in your search for a target company and/or the value of the securities you are registering for sale. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on the cover page of the Registration Statement accordingly.

| 2. | We note your disclosure in response to prior comment 7. However, we continue to note disclosure throughout the prospectus that all shares purchased in or after this offering will be voted in favor of the business combination. Please revise your disclosure throughout the prospectus to note how such purchases will comply with Rule 14e-5. |

: The Company
respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 18, 24, 29, 55, 65, 117 and 143 and
throughout the Registration Statement accordingly.

| 3. | We note the disclosure on page 139 that in order to facilitate your initial business combination your sponsor may surrender or forfeit, transfer or exchange your founder shares, private placement units or any of your other securities, including for no consideration, as well as subject any such securities to earn-outs or other restrictions, or otherwise amend the terms of any such securities or enter into any other arrangements with respect to any such securities. Please add risk factor disclosure about risks that may arise from the sponsor having the ability to remove itself as your sponsor before identifying a business combination, including through the unconditional ability to transfer the founder shares or otherwise. Please also revise the disclosure on page 18 regarding transfer restrictions for consistency. |

Response: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 18 and added the risk factor disclosure on page 52 of the Registration Statement accordingly .

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