Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 37

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 37
---
ominated in USD and held in our trust account and working capital account, respectively. As we
do not intend to enter into an initial business combination with a PRC target company, PRC laws and regulations governing and restricting
capital contributions, loans, dividends and distributions will not be applicable to us if we are able to consummate an initial business
combination. Further, any PRC laws or regulations governing cash flows associated with the business combination, including shareholder
redemption rights, will too be inapplicable if we are able to consummate an initial business combination.

For additional information,
please see “Risk Factors — Risks Associated with Acquiring and Operating a Business in Foreign Countries— Since our directors and officers are based in or have significant ties to the PRC, the Chinese government may have potential oversight and discretion over the conduct of our directors’ and officers’ search for a target company. The Chinese government may intervene or influence our operations at any time through our directors and officers who are based in or have significant ties to the PRC, which could result in a material change in our search fora target business and/or the value of the securities we are offering. Changes in the policies, regulations, rules, and the enforcement of laws of the PRC government may be adopted quickly with little advance notice and could have a significant impact upon our ability to operate.”

<div align='center'>11</div>

Other Acquisition Considerations

We are not prohibited
from pursuing an initial business combination with a company that is affiliated with our sponsor, officers or directors or any of the
non-managing sponsor investors. In the event we seek to complete our initial business combination with a company that is affiliated with
our sponsor, officers or directors or the non-managing sponsor investors, we, or a committee of independent directors, will obtain an
opinion from an independent entity that commonly renders valuation opinions that our initial business combination is fair to our company
from a financial point of view.

Unless we complete our initial
business combination with an affiliated entity, or our board of directors cannot independently determine the fair market value of the
target business or businesses, we are not required to obtain an opinion from an independent entity that commonly renders valuation opinions
that the price we are paying for a target is fair to our company from a financial point of view. If no opinion is obtained, our shareholders
will be relying on the business judgment of our board of directors, which will have significant discretion in choosing the standard used
to establish the fair market value of the target or