Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 0

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 0
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January 31, 2025

BY EDGAR

United States Securities and Exchange Commission
Division
of Corporation Finance
Office of Real Estate & Construction

100 F Street, NE
Washington, DC 20549

| Re: | Copley Acquisition Corp |

Registration Statement on Form S-1

Filed December 20, 2024

File No. 333-283972

Ladies and Gentlemen:

On behalf of our client, Copley Acquisition Corp (the “”), we are writing to submit the Company’s response to the comments of the staff (the “”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “”) set forth in its letter, dated January 16, 2025, relating to the Company’s Registration Statement on Form S-1 filed via EDGAR on December 20, 2024.

The Company is concurrently filing via EDGAR Amendment No. 1 to the Registration Statement on Form S-1 (“”), which reflects the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Registration Statement Filed December 20, 2024

Cover Page

| 1. | Please revise cross references on your cover page to ensure that they are correct and are highlighted in prominent type. For example, in each of the sixth paragraph and the twelfth paragraph where you include a cross-reference to your risk factor, “Since our sponsor, officers and directors and any other holder of our founder shares, including our non-managing sponsor member, will lose their entire investment in us . . .,” on page 63, please revise to ensure the cross-reference is accurate as to the location of the risk factor. In the eleventh paragraph where you include cross-references to further discussion on your sponsor’s and your affiliates’ securities and compensation, please revise to highlight such cross-references by prominent type or in another manner. See Item 1602(a)(3) of Regulation S-K. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has revised the cross references on the cover page accordingly.

| 2. | Please expand to provide prominent disclosure about the legal and operational risks associated with being based in or having the majority of the company’s operations in China (including Hong Kong and Macau). Your disclosure should make clear whether these risks could result in a material change in your