Company: SSEA
Filing Date: 2025-07-31
Form Type: CORRESP
Source: 0001829126-25-005644
Chunk: 1

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-31
Form: CORRESP
Chunk 1
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 |  fax +86.21.6137.7900 |                                                     |
|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025

Exhibits

| 1. | Please                                                                                         
 file an amended Cayman Islands counsel opinion to remove inappropriate assumptions or explain. 
 For example, see assumption 2.10 and assumption 2.12 as it relates to par value.               
 It is not appropriate for counsel to include in its opinion assumptions that assume            
 any of the material facts underlying the opinion. Refer to Section II.B.3.a of Staff Legal     
 Bulletin No. 19. Please also attach the Directors’ Certificate to the legality opinion.        |

Response: The Company respectfully acknowledges the Staff’s comment and has filed an amended Cayman Islands counsel opinion accordingly. In addition, the Directors’ Certificate has been attached to the amended legal opinion.

| 2. | The                                                                                          
 trust account termination letter attached as Exhibit A to the Investment Management Trust    
 Agreement filed as Exhibit 10.2 states that “ . . . counsel for the Company shall deliver    
 to you written notification that the Business Combination has been consummated, or will      
 be consummated substantially, concurrently with your transfer of funds . . .” Nasdaq         
 Listing Rule IM-5101-2(a) states that “[a]t least 90% of the gross proceeds . . . must       
 be deposited in a trust account maintained by an independent trustee.” It is unclear         
 how the release of funds earlier than the consummation of the initial business combination   
 would comport with this listing standard. We also note that the disclosure is inconsistent   
 with the disclosure in the prospectus, which states proceeds will not be released until “the 
 completion of our initial business combination within the required time period.” Please      
 reconcile the disclosure and advise how this is consistent with the Nasdaq Listing Rule.     |

Response: The Company respectfully acknowledges the Staff’s comment and has revised Exhibit A to the Investment Management Trust Agreement, filed as Exhibit 10.2, to remove the language “, or will be consummated substantially, concurrently with your transfer of funds.”

Please do not hesitate to contact Jia Yan at 86 (021) 6137-7980 or jia.yan@pillsburylaw.com, or Tianze Ma at