Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 1

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 1
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 operations and/or the value of the securities you are registering for sale or 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. Your disclosure should address how recent statements and regulatory actions by China’s government, such as those related to data security or antimonopoly concerns, have or may impact the company’s ability to conduct its business, accept foreign investments, or list on a U.S. or other foreign exchange. Please disclose the location of your auditor’s headquarters and whether and how the Holding Foreign Companies Accountable Act, as amended by the Consolidated Appropriations Act, 2023, and related regulations will affect your company. Your prospectus summary should address, but not necessarily be limited to, the risks highlighted on the prospectus cover page. |

: The Company
acknowledges the Staff’s comment and advises the Staff that it has revised the cover page and pages 9 through 11 of Amendment
No. 1 accordingly. The Company respectfully advises the Staff that it has prominently disclosed in multiple locations that it will
not search for, nor consummate an initial business combination with, a target in China (including Taiwan, Hong Kong and Macau).
Accordingly, the Company believes that it has provided sufficient disclosure with respect to a company not seeking a business
combination target in China.

| 3. | Provide a description of how cash is transferred through your organization. State whether any transfers, dividends, or distributions have been made to date between the company, or to investors, and quantify the amounts where applicable. |

: The Company acknowledges the Staff’s comment and advises the Staff that it is a single, Cayman Islands-incorporated entity with no subsidiaries and does not make any internal cash transfers. The Company respectfully advises the Staff that it will not search for, nor consummate an initial business combination with, a target in China (including Taiwan, Hong Kong and Macau). Accordingly, the Company does not view the description of cash transfers through its organization to be material and worthy of disclosure in Amendment No. 1.

| 4. | Please revise to state whether the cashless exercise of the placement warrants included in the placement units purchased by the sponsor at the time of the closing of the offering and upon the conversion of the working capital loans into placement units may result in a material dilution of the purchasers’ equity interests. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised the cover page