Company: SSEA
Filing Date: 2025-06-12
Form Type: CORRESP
Source: 0001829126-25-004430
Chunk: 2

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-06-12
Form: CORRESP
Chunk 2
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|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 4. | We note your response to prior comment 9 and re-issue the comment in part. Please revise your risk factor disclosure to state that you will update your disclosure if the facts and circumstances underlying your analysis change over time. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 57 of the Registration Statement accordingly.

| 5. | We note your response to prior comment 14. You identify formation and operating costs as a key measure of segment profit or loss reviewed by your CODM. However, it does not appear that this income statement line item represents a measure of segment profit or loss for purposes of ASC 280. Given that management has determined that the company only has one operating segment and that the CODM reviews the operating results for the company as a whole to make decisions about allocating resources and assessing financial performance, it appears that consolidated net income or loss would be the key measure of segment profit or loss reviewed by the CODM. Please revise your disclosure or tell us why you believe a revision is not necessary. Note that if the CODM uses more than one measure of segment profit or loss, the measure required to be disclosed shall be that which is determined in accordance with the measurement principles most consistent with those used measuring the corresponding amounts in the consolidated financial statements. Additional measures of segment profit or loss may be disclosed voluntarily. Refer to ASC 280-10-50-28A through 50-28C. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page F-14 of the Registration Statement accordingly.

| 6. | Please revise your segment disclosure to disclose significant segment expenses and other segment items for each reported measure of segment profit or loss. Refer to ASC 280-10-50-26A and 50-26B. |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page F-14 of the Registration Statement accordingly.

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