Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 144

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 144
---
 or opportunities outside of the United States, we would be subject to any special considerations or risks associated with companies operating in an international setting, including any of the following:

| ● | costs                                                                   
 and difficulties inherent in managing cross-border business operations; |

| ● | rules                                          
 and regulations regarding currency redemption; |

| ● | withholding      
 and other taxes; |

| ● | laws                                                                        
 governing the manner in which future business combinations may be effected; |

| ● | tariffs             
 and trade barriers; |

| ● | regulations                                   
 related to customs and import/export matters; |

| ● | longer          
 payment cycles; |

| ● | tax                                                                      
 law changes and variations in tax laws as compared to the United States; |

| ● | currency                            
 fluctuations and exchange controls; |

| ● | rates         
 of inflation; |

| ● | challenges                         
 in collecting accounts receivable; |

| ● | cultural                  
 and language differences; |

| ● | employment   
 regulations; |

| ● | crime,                                                              
 strikes, riots, civil disturbances, terrorist attacks and wars; and |

| ● | deterioration                                  
 of political relations with the United States. |

We may not be able to adequately address these additional risks. If we were unable to do so, our operations might suffer, which may adversely impact our results of operations and financial condition.

<div align='center'>88</div>

If our management following our initial business combination is unfamiliar with U.S. securities laws, they may have to expend time and resources becoming familiar with such laws, which could lead to various regulatory issues.

Following our initial business combination, any or all of our management could resign from their positions as officers of the company, and the management of the target business at the time of the business combination could remain in place. Management of the target business may not be familiar with U.S. securities laws. If new management is unfamiliar with U.S. securities laws, they may have to expend time and resources becoming familiar with such laws. This could be expensive and time-consuming and could lead to various regulatory issues which may adversely affect our operations.

After our initial business combination, substantially all of our assets may be located in a foreign country and substantially all of our revenue will be derived from our operations in such country. Accordingly, our results of operations and prospects will be subject, to a significant extent, to the economic, political and legal policies, developments and conditions in the country in which we operate.

The economic, political and social conditions, as well as government policies, of the country in