Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 5

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: CORRESP
Chunk 5
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 their interests. Please also disclose, in a tabular format to the extent                                                                                                  
 practicable, the material terms of any agreement, arrangement, or understanding regarding                                                                                               
 restrictions on whether and when the SPAC sponsor and its affiliates may sell securities                                                                                                
 of the special purpose acquisition company, including the date(s) on which the agreement,                                                                                               
 arrangement, or understanding may expire; the natural persons and entities subject                                                                                                      
 to such an agreement, arrangement, or understanding; any exceptions under such an                                                                                                       
 agreement, arrangement, or understanding; and any terms that would result in an earlier                                                                                                 
 expiration of such an agreement, arrangement, or understanding. See Item 1603(a)(2), (a)(4), (a)(7), and (a)(9) of Regulation S-K.                                                      |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 138 and 139 of the Amendment accordingly.

| 14. | Please tell us how you have complied with the reportable segment disclosure requirements pursuant to ASU 2023-07, or revise accordingly. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages F-11 and F-14 of the Amendment accordingly.

| 15. | Please provide a brief description of all duties of each officer and director of the special purpose acquisition company to other companies to which they have fiduciary 
 duties. Refer to Item 1603(c) of Regulation S-K.                                                                                                                         |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 134 of the Amendment accordingly.

Please do not hesitate to contact Jia Yan at 86 (021) 6137-7980 or jia.yan@pillsburylaw.com, or Tianze Ma at 86 (010) 8572-1117 or tianze.ma@pillsburylaw.com of Pillsbury Winthrop Shaw Pittman LLP with any questions or comments regarding this
letter.

| Sincerely,                              |
| /s/ Pillsbury Winthrop Shaw Pittman LLP |
| Pillsbury Winthrop Shaw Pittman LLP     |

| cc: | Kong Wai Yap, Chief Financial Officer |

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