Company: SSEA
Filing Date: 2025-03-05
Form Type: DRS
Source: 0001829126-25-001469
Chunk: 259

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-03-05
Form: DRS
Chunk 259
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We have filed with the SEC a registration statement on Form S-1, which includes exhibits, schedules and amendments, under the Securities Act, with respect to this offering of our securities. Although this prospectus, which forms a part of the registration statement, contains all material information included in the registration statement, parts of the registration statement have been omitted as permitted by rules and regulations of the SEC. We refer you to the registration statement and its exhibits for further information about us, our securities and this offering. The public may obtain information about the operation of the public reference room by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains a web site at http://www.sec.gov which contains the Form S-1 and other reports, proxy and information statements and information regarding issuers that file electronically with the SEC.

<div align='center'>161

STARRY SEA ACQUISITION CORP

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                                                                          |     | Page |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 3487)                                                 |     | F-2  |
| Financial Statements:                                                                                                    |     |      |
| Balance Sheet as of December 31, 2024                                                                                    |     | F-3  |
| Statement of Operations for the Period from December 5, 2024 (Inception) Through December 31, 2024                       |     | F-4  |
| Statement of Changes in Shareholders’ Deficit for the Period from December 5, 2024 (Inception) Through December 31, 2024 |     | F-5  |
| Statement of Cash Flows for the Period from December 5, 2024 (Inception) Through December 31, 2024                       |     | F-6  |
| Notes to The Financial Statements                                                                                        |     | F-7  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholder of

STARRY SEA ACQUISITION CORP

Opinion on the Financial Statements

We have audited the accompanying balance sheets of STARRY SEA ACQUISITION CORP (the “Company”) as of December 31, 2024, the related statements of operations, changes in shareholder’s deficit and cash flows for the period from December 5, 2024 (Inception) through