Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 355

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 355
---
-managing sponsor investors or receive any economic or other interest in the sponsor.

<div align='center'>214</div>

Stamp Taxes

If you purchase units offered
in this prospectus, you may be required to pay stamp taxes and other charges under the laws and practices of the country of purchase,
in addition to the offering price listed on the cover page of this prospectus.

Deferred Underwriting Commissions

If we do not complete our initial
business combination within the completion window and subsequently liquidate, the trustee and the underwriter have agreed that (i) the
underwriter will forfeit any rights or claims to the deferred underwriting commissions, including any accrued interest thereon, then
in the trust account upon liquidation, and (ii) the deferred underwriting commissions will be distributed on a pro rata basis, including
interest earned on the funds held in the trust account (less taxes payable), to the public shareholders.

Stabilization and Other Transactions

The underwriter pursuant to Regulation
M under the Exchange Act, may engage in short sale transactions, stabilizing transactions, syndicate covering transactions or the imposition
of penalty bids in connection with this offering. These activities may have the effect of stabilizing or maintaining the market price
of the units at a level above that which might otherwise prevail in the open market. Establishing short sales positions may involve either
“covered” short sales or “naked” short sales.

“Covered” short sales
are sales made in an amount not greater than the underwriter’s option to purchase additional units in this offering. The underwriter
may close out any covered short position by either exercising the over-allotment option or purchasing our units in the open market or
from market participants. In determining the source of units to close out the covered short position, the underwriter will consider,
among other things, the price of units available for purchase in the market as compared to the price at which it may purchase units through
the over-allotment option.

“Naked” short sales
are sales in excess of the option to purchase additional units. The underwriter must close out any naked short position by purchasing
units in the open market. A naked short position is more likely to be created if the underwriter is concerned that there may be downward
pressure on the price of the units in the open market after pricing that could adversely affect investors who purchase in this offering.

A stabilizing bid is a bid for
the purchase of units on behalf of the underwriters for