Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 218

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 218
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 the 80%
of net assets test. There is no basis for investors in this offering to evaluate the possible merits or risks of any target business
with which we may ultimately complete our initial business combination.

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To the extent we effect our initial
business combination with a company or business that may be financially unstable or in its early stages of development or growth we may
be affected by numerous risks inherent in such company or business. Although our management will endeavor to evaluate the risks inherent
in a particular target business, we cannot assure you that we will properly ascertain or assess all significant risk factors.

In evaluating a prospective target
business, we expect to conduct a thorough due diligence review which will encompass, among other things, meetings with incumbent management
and employees, document reviews, inspection of facilities, as well as a review of financial, operational, legal and other information
which will be made available to us.

The time required to select and
evaluate a target business and to structure and complete our initial business combination, and the costs associated with this process,
are not currently ascertainable with any degree of certainty. Any costs incurred with respect to the identification and evaluation of
a prospective target business with which our initial business combination is not ultimately completed will result in our incurring losses
and will reduce the funds we can use to complete another business combination.

Lack of business diversification

For an indefinite period of time
after the completion of our initial business combination, the prospects for our success may depend entirely on the future performance
of a single business. Unlike other entities that have the resources to complete business combinations with multiple entities in one or
several industries, it is probable that we will not have the resources to diversify our operations and mitigate the risks of being in
a single line of business. By completing our initial business combination with only a single entity, our lack of diversification may:

| ● | subject us to negative economic, competitive and regulatory                                                                      
 developments, any or all of which may have a substantial adverse impact on the particular industry in which we operate after our 
 initial business combination; and                                                                                                |

| ● | cause us to depend on the marketing and sale of a single product 
 or limited number of products or services.                       |

Limited ability to evaluate the target’s management team

Although we intend to closely
scrutinize the management of a prospective target business when evaluating the desirability of effecting our initial business combination
with that business, our assessment of the target business