Company: SSEA
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004904
Chunk: 277

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-07
Form: S-1/A
Chunk 277
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 our securities. Although this prospectus, which forms a part of the registration statement, contains all material information included in the registration statement, parts of the registration statement have been omitted as permitted by rules and regulations of the SEC. We refer you to the registration statement and its exhibits for further information about us, our securities and this offering. The public may obtain information about the operation of the public reference room by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains a web site at http://www.sec.gov which contains the Form S-1 and other reports, proxy and information statements and information regarding issuers that file electronically with the SEC.

<div align='center'>169

STARRY SEA ACQUISITION CORP

INDEX TO FINANCIAL STATEMENTS</div>

| CONTENTS                                                                                                                     
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 3487)                                                     
 Balance                                                                                                                      
 Sheet as of March 31, 2025(unaudited) and December 31, 2024                                                                  
 Statement                                                                                                                    
 of Operations for three months ended March 31, 2025 (unaudited) and for the Period from December 5, 2024 (Inception) Through 
 December 31, 2024                                                                                                            |     | Page 
 F-2  
 F-3  
 F-4  |
|:-----------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statement                                                                                                                    
 of Changes in Shareholders’ Deficit for three months ended March 31, 2025 (unaudited) and for the Period from December 5,    
 2024 (Inception) Through December 31, 2024                                                                                   |     | F-5  |
| Statement                                                                                                                    
 of Cash Flows for three months ended March 31, 2025 (unaudited) and for the Period from December 5, 2024 (Inception) Through 
 December 31, 2024                                                                                                            |     | F-6  |
| Notes to The Financial Statements                                                                                            |     | F-7  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholder of

STARRY SEA ACQUISITION CORP

Opinion on the Financial Statements

We have audited the accompanying balance sheets of STARRY SEA ACQUISITION CORP (the “Company”) as of December