Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 3

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: CORRESP
Chunk 3
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 here and throughout your registration statement regarding                                        
 the letter agreement between your initial shareholders, officers, and directors to                                       
 vote all of their shares, including shares purchased in or after this offering in                                        
 favor of any proposed business combination. Please provide your analysis on how such                                     
 purchases will comply with Rule 14e-5. For guidance, refer to Tender Offer Rules and Schedules Compliance and Disclosure 
 Interpretation 166.01.                                                                                                   |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 30 and 31 of the Amendment accordingly.

| 8. | Please revise this subheading here and in your risk factors on page 71 to clarify          
 that the legal and operational risks of acquiring and operating a target business in China 
 are currently applicable to you as a result of the location in or substantial ties         
 of your officers and directors to China.                                                   |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 76 of the Amendment accordingly.

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| Pillsbury Winthrop Shaw Pittman LLP Shanghai Representative OfficeSuite 3001, 30th Floor, Jing An Kerry Center, Tower 2, 1539 Nanjing Road West  |  Shanghai 200041  |  People’s Republic of ChinaTel +86.21.6137.7999  |  fax +86.21.6137.7900 |                                                     |
|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 9. | Where you disclose the risk that you may be considered to be operating as an unregistered investment company, please confirm that if your facts and circumstances change over time, you will update your disclosure to reflect how those changes impact the risk that you may be considered to be operating as an unregistered investment 
 company.                                                                                                                                                                                                                                                                                                                                  |

: The Company respectfully acknowledges the Staff’s comment and confirms that it will update its disclosure to reflect changes in facts and circumstances
over time and how those changes impact the risk that the Company may be considered
to be operating as an unregistered investment company.

| 10. | In light of recent events indicating greater oversight by the Cyberspace Administration of China (CAC) over data security, please revise your disclosure to explain how this oversight impacts 
 your officers and directors and to what extent you believe that you are compliant with the regulations                                                                                         
 or policies that have been issued by