Company: COPL-UN
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001829126-25-002622
Chunk: 0

Company: Copley Acquisition Corp
Filing Date: 2025-04-14
Form: CORRESP
Chunk 0
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April 14, 2025

BY EDGAR

United States Securities and Exchange Commission
Division
of Corporation Finance
Office of Real Estate & Construction

100 F Street, NE
Washington, DC 20549

| Re: | Copley Acquisition Corp         
 Amendment No. 3 to Registration 
 Statement on Form S-1           
 Filed April 1, 2025             |
|:----|:--------------------------------|
|     | File No. 333-283972             |

Ladies and Gentlemen:

On behalf of our client, Copley Acquisition Corp (the “”), we are writing to submit the Company’s response to the comments of the staff (the “”) of the Division of Corporation Finance of the United States Securities and Exchange
Commission (the “”) set forth in its letter, dated April 11, 2025, relating to the Company’s Amendment No. 3 to Registration Statement on Form S-1 filed via EDGAR on April 1, 2025.

The Company is concurrently filing via EDGAR Amendment No. 4 to the Registration Statement on Form S-1 (“”), which reflects the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Amendment No. 3 to Registration Statement on Form S-1 filed April 1, 2025

Cover Page

| 1. | Regarding your new disclosures about the non-managing sponsor investors, we note that the governing documents do not contain the provision requiring the separate consent of a majority of non-managing sponsor investor holders to approve any forfeiture of the indirectly held founder shares. In addition, we note that the governing documents do not contain the provision requiring the separate consent of a majority 
 of non-managing sponsor investor holders to approve any forfeiture or any transfer or exchange of the indirectly held placement units. Please reconcile. Please also address whether such approvals, if withheld, may impact your ability to complete a business combination. Revise similar disclosures where they appear throughout the prospectus.                                                                         |

: The Company acknowledges
the Staff’s comment and respectfully advises the Staff that the consent rights referred to by the Staff in its comment #1 are set
forth in the sponsor’s operating agreement, to which the managing member of the sponsor and the non-managing sponsor investors are
parties thereto. The sponsor’s operating agreement limits the sponsor’s ability to unilaterally forfeit