Company: SSEA
Filing Date: 2025-06-12
Form Type: S-1
Source: 0001829126-25-004429
Chunk: 274

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-06-12
Form: S-1
Chunk 274
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<div align='center'>168

STARRY SEA ACQUISITION CORP

INDEX TO FINANCIAL STATEMENTS</div>

| CONTENTS                                                                                                                     
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 3487)                                                     
 Balance                                                                                                                      
 Sheet as of March 31, 2025(unaudited) and December 31, 2024                                                                  
 Statement                                                                                                                    
 of Operations for three months ended March 31, 2025 (unaudited) and for the Period from December 5, 2024 (Inception) Through 
 December 31, 2024                                                                                                            |     | Page 
 F-2  
 F-3  
 F-4  |
|:-----------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statement                                                                                                                    
 of Changes in Shareholders’ Deficit for three months ended March 31, 2025 (unaudited) and for the Period from December 5,    
 2024 (Inception) Through December 31, 2024                                                                                   |     | F-5  |
| Statement                                                                                                                    
 of Cash Flows for three months ended March 31, 2025 (unaudited) and 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 December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from December 5, 2024 (Inception) through December 31, 2024, in conformity with accounting principles generally accepted in the United States