Company: SSEA
Filing Date: 2025-08-01
Form Type: CORRESP
Source: 0001829126-25-005674
Chunk: 0

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-08-01
Form: CORRESP
Chunk 0
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| Pillsbury Winthrop Shaw Pittman LLP Shanghai Representative Office                                                               
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|                                                                                                                                  | Jia Yan                  
 Tel: 86.21.6137.7980     
 jia.yan@pillsburylaw.com |

August 1, 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

| Re: | STARRY SEA ACQUISITION CORP                           
 Amendment No. 3 to Registration Statement on Form S-1 
 Filed July 31, 2025                                   
 File No. 333-287976                                   |

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 July 31, 2025 (the “Comment Letter”), with respect to
the Company’s registration statement on Form S-1 filed with the Commission on June 12, 2025 (as amended on July 7, 2025, July 25,
2025 and July 31, 2025, the “Registration Statement”).

Concurrently with the transmission
of this letter, the Company is filing Amendment No.4 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