Company: SSEA
Filing Date: 2025-07-07
Form Type: CORRESP
Source: 0001829126-25-004905
Chunk: 0

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-07-07
Form: CORRESP
Chunk 0
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| Pillsbury                                                                                                                        
 Winthrop Shaw Pittman LLP Shanghai Representative Office                                                                         
 Suite 3001, 30th Floor, Jing An Kerry Center, Tower 2, 1539 Nanjing Road West  |  Shanghai 200041  |  People’s Republic of China 
 Tel +86.21.6137.7999  |  fax +86.21.6137.7900                                                                                    |                          |
|                                                                                                                                  | Jia                      
 Yan                      
 Tel:                     
 86.21.6137.7980          
 jia.yan@pillsburylaw.com |

July 7, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Isabel Rivera

Pam Howell

Ameen Hamady

Kristina Marrone

Dear Ms. Rivera, Ms. Howell, Mr. Hamady and Ms. Marrone,

On behalf of our client, STARRY
SEA ACQUISITION CORP, a Cayman Islands company (the “Company”), we submit to the staff (the “Staff”) of the Division
of Corporation Finance of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s
responses to the comments contained in the Staff’s letter dated June 23, 2025 (the “Comment Letter”), with respect to
the Company’s registration statement on Form S-1 filed with the Commission on June 12, 2025 (the “Registration Statement”).

Concurrently with the transmission
of this letter, the Company is filing the Amendment No.1 to the Registration Statement (the “Amendment”) with the Commission
through EDGAR, which reflects the Company’s responses to the comments provided by the Staff and certain updated information. For
ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company’s response. All
page references in the responses set forth below refer to the page numbers in the Registration Statement.

| 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 |