Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 0

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
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 |

April 11, 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 March 28, 2025 (the “Comment Letter”), with respect to the above-referenced Draft Registration
Statement on Form S-1 submitted confidentially with the Commission on March 5, 2025 (the “Draft Registration Statement”).

Concurrently with the transmission of this letter, the Company is submitting Amendment
No. 1 to the Draft 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 Amendment.

| 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 +86.21.613