Company: SSEA
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004904
Chunk: 253

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-07
Form: S-1/A
Chunk 253
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 sale or other disposition of our securities will be in U.S. dollars. In particular, this discussion considers only holders that purchase units pursuant to this offering and that own and hold our securities as capital assets within the meaning of Section 1221 of the Code, and does not address the potential application of the alternative minimum tax. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including:

| ● | our initial shareholders, the sponsor or our officers and directors; |
| ● | financial institutions or financial services entities;               |

| ● | broker-dealers; |

| ● | taxpayers that are subject to the mark-to-market accounting rules under Section 475 of the Code or the “applicable financial statement” accounting rules under Section 451(b) of the Code; |

| ● | tax-exempt entities; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | insurance companies; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | qualified foreign pension funds; |

| ● | persons liable for alternative minimum tax; |

| ● | expatriates or former long-term residents of the United States; |

| ● | persons that actually or constructively own 5 percent or more of our voting shares; |

| ● | persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; |

| ● | persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated transaction; |

| ● | persons whose functional currency is not the U.S. dollar; |

| ● | controlled foreign corporations; or |

| ● | passive foreign investment companies. |

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This discussion does not address any aspect of U.S. federal non-income tax laws, such as gift or estate tax laws, Medicare contribution tax laws, the one-percent excise tax on stock repurchases, state, local or non-U.S. tax laws or, except as discussed herein, any tax reporting obligations of a holder of our securities. We have not sought, and will not seek, a ruling from the IRS or an opinion of counsel as to any U.S. federal income tax consequence described herein. The IRS may disagree with the descriptions herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court