Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 6

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 6
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 a price that is less than the prevailing market price of our shares at that time” found on
page 70 of Amendment No. 1 and has revised the risk factor accordingly.

Since our directors and officers are based in or have significant ties to the PRC . . ., page 82

| 17. | Given recent statements by the Chinese government indicating an intent to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers, please expand to acknowledge the risk that any such action could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. We remind you that, pursuant to federal securities rules, the term “control” (including the terms “controlling,” “controlled by,” and “under common control with”) means “the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract, or otherwise.” |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised the risk factor, which can be found on page 85 of Amendment No. 1,
accordingly. The Company respectfully advises the Staff that these risks will not be applicable to the ultimate public company resulting
from the Company’s initial business combination, as the Company will not be searching for a target which operates in China (including
Hong Kong, Taiwan and Macau).

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Proposed Business

Sponsor Information, page 116

| 18. | Please revise the tables on pages 15 and 118 to disclose the lock-up agreement with the underwriter. See Item 1603(a)(9) of Regulation S-K. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised pages 18 and 124 accordingly.

Permitted purchases and other transactions with respect to our securities, page 126

| 19. | Please revise to reconcile your disclosures regarding permitted purchases of public shares by your sponsor, initial shareholders, directors, officers, advisors or their affiliates. More specifically, you state that the purpose of such purchases could be to vote such public shares in favor of the business combination and thereby increase the likelihood of obtaining shareholder approval of your initial business combination. However, you also state that such purchases would be structured in compliance with the requirements of Rule 14e-5, including that such shares