Company: COPL-UN
Filing Date: 2025-01-31
Form Type: CORRESP
Source: 0001829126-25-000621
Chunk: 5

Company: Copley Acquisition Corp
Filing Date: 2025-01-31
Form: CORRESP
Chunk 5
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 No. 1 accordingly.

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Risk Factors, page 41

| 15. | In light of recent events indicating greater oversight by the Cyberspace Administration of China (CAC) over data security, particularly for companies seeking to list on a foreign exchange, please revise your disclosure to explain how this oversight impacts your search for a target company and your offering and to what extent you believe that you are compliant with the regulations or policies that have been issued by the CAC to date. |

: The Company acknowledges
the Staff’s comment and advises the Staff that it has addressed the impact in its risk factor titled “Since our directors and officers are based in or have significant ties to the PRC, the Chinese government may have potential oversight and discretion over the conduct of our directors’ and officers’ search for a target company. The Chinese government may intervene or influence our operations at any time through our directors and officers who are based in or have significant ties to the PRC, which could result in a material change in our search for a target business and/or the value of the securities we are offering. Changes in the policies, regulations, rules, and the enforcement of laws of the PRC government may be adopted quickly with little advance notice and could have a significant impact upon our ability to operate” on page 85 of Amendment No. 1. The Company respectfully advises the Staff
that these risks will not be applicable to the ultimate public company resulting from the Company’s initial business combination,
as the Company will not be searching for a target that operates in China (including Hong Kong, Taiwan and Macau).

We may issue additional Class A ordinary or preference shares . . ., page 74

| 16. | We note your disclosure that you may issue additional ordinary or preference shares to complete your initial business combination. Please expand your disclosures to clearly disclose any additional impact to you and investors, including that the arrangements result in costs particular to the de-SPAC process that would not be anticipated in a traditional IPO. If true, disclose that the terms of securities issuances may be intended to ensure a return on investment to the investor in return for funds facilitating the sponsor’s completion of the business combination or providing sufficient liquidity. |

: The Company
acknowledges the Staff’s comment and advises the Staff that it believes the risks noted by the Staff in its Comment #16 is
best addressed in the Company’s risk factor titled “We may issue our shares to investors in connection with our initial business combination at