Company: SSEA
Filing Date: 2025-04-11
Form Type: DRS/A
Source: 0001829126-25-002569
Chunk: 286

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: DRS/A
Chunk 286
---
 results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment.

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

|                               |     | For the Period        
 from December 5, 2024 
 (Inception) through   
 December 31,          
 2024                  |       |
|:------------------------------|:----|:----------------------|------:|
| Formation and operating costs |     | $                     | 6,974 |

The key measures of segment profit or loss reviewed by the CODM are formation and operating costs. Formation and operating costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually a Business Combination within the business combination period. The CODM also reviews formation and operating cost to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. These expenses are monitored to manage and forecast cash available to complete a business combination within the required period.

Note 9 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based on the review, management identified the following subsequent events that would have required adjustment or disclosure in the financial statements.

In February 2025, an aggregate of 1,437,500 Founder Shares were issued to the Company’s initial shareholders, for an aggregate purchase price of $25,000, or approximately $0.017 per share. Subsequently an aggregate of 120,000 Founder Shares transferred from Sponsor to one executive officer and two independent director nominees at nil consideration.

During the period after December 31, 2024 and through the date of the prospectus, the Company drew down $339,644 under the Promissory Note to pay for deferred offering costs, formation and operating costs, and the balance due to the Sponsor balance as of December 31, 2024.

<div align='center'>F-14

$ 50,000,000

STARRY SEA ACQUISITION CORP

5,000,000 Units

PROSPECTUS

Sole Book-Running Manager

A.G.P.

____________, 2025</div>

Until [__], 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our ordinary