Company: SSEA
Filing Date: 2025-07-07
Form Type: CORRESP
Source: 0001829126-25-004905
Chunk: 1

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-07
Form: CORRESP
Chunk 1
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|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 1. | We note your disclosure in response to prior comment 4. Please expand your disclosure to address the difficulty 
 that a replacement sponsor may have in finding a business combination target.                                   |

: The Company respectfully
acknowledges the Staff’s comment and has revised its disclosure on page 52 of the Amendment accordingly.

| 2. | We note the form of the employment agreement filed as Exhibit 10.8 and the form of the director service                                   
 agreement filed as Exhibit 10.9. Please revise this section to clearly disclose any compensation arrangements that have been entered into 
 or that will be entered into after the completion of this offering with the executive officers and directors. See Item 402 of Regulation  
 S-K. Please also revise the cover page, summary, and the table on page 128 as required by Items 1602(a)(3), 1602(b)(6), and               
 1603(a)(6) of Regulation S-K.                                                                                                             |

: The Company respectfully
acknowledges the Staff’s comment and advises that, other than the share-based compensation arrangements disclosed on the cover page,
in the summary section, and in the table on page 129 of the Amendment, there are no additional compensation arrangements that have been
entered into or are currently contemplated to be entered into with the Company’s executive officers or directors following the completion
of this offering.

| 3. | We note the exclusive forum provision in the form of the second amended and restated memorandum and articles                          
 of association. Please provide clear disclosure of this provision, including whether it applies to federal securities law claims, and 
 any risks to shareholders.                                                                                                            |

: The Company respectfully
acknowledges the Staff’s comment and has provided disclosures on pages 60, 61 and 151 of the Amendment accordingly.

Please do not hesitate to
contact Jia Yan at 86 (021) 6137-7980 or jia.yan@pillsburylaw.com, or Tianze Ma at 86 (010) 8572-1117 or tianze.ma@pillsburylaw.com of
Pillsbury Winthrop Shaw Pittman LLP with any questions or comments regarding this letter.

| Sincerely,                              |
| /s/ Pillsbury Winthrop Shaw Pittman LLP |
| Pillsbury Winthrop Shaw Pittman LLP