Company: COPL-UN
Filing Date: 2025-02-18
Form Type: CORRESP
Source: 0001829126-25-001064
Chunk: 0

Company: Copley Acquisition Corp
Filing Date: 2025-02-18
Form: CORRESP
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February 18, 2025

BY EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction

100 F Street, NE
Washington, DC 20549

| Re: | Copley Acquisition Corp              
 Registration Statement on Form S-1/A 
 Filed February 3, 2025               
 File No. 333-283972                  |

Ladies and Gentlemen:

On behalf of our client,
Copley Acquisition Corp (the “”), we are writing to submit the Company’s response to the comments of
the staff (the “”) of the Division of Corporation Finance of the United States Securities and Exchange
Commission (the “”) set forth in its letter, dated February 12, 2025, relating to the
Company’s Amendment No. 1 to Registration Statement on Form S-1 filed via EDGAR on February 3, 2025.

The Company is concurrently filing via EDGAR Amendment No. 2 to Registration Statement on Form S-1 (“”), which reflects the Company’s response to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff’s letter, in bold, and the Company’s responses thereto.

Amendment No. 1 to Registration Statement on Form S-1 filed February 3, 2025

Cover Page

| 1. | We note your response to prior comment 2. As previously requested, please disclose the location of your auditor’s headquarters on the cover page. |

: The Company acknowledges the Staff’s comment and advises the Staff that it has revised the cover page of Amendment No. 2 accordingly.

| 2. | We note your response to prior comment 3. Please revise to include the substance of your response on the cover page of the prospectus. |

: The Company acknowledges the Staff’s comment and advises the Staff that it has revised the cover page of Amendment No. 2 accordingly.

| 3. | We note your response to prior comment 5. Please also address whether the issuance of additional Class B shares upon a change in the size of the offering may result in material dilution to shareholders. Please see Item 1602(a)(3) of Regulation S-K. Please also include disclosure regarding the issuance of additional Class B shares upon a change in the size of the offering in the tables depicting compensation and securities issuable to the sponsor on pages 12 and 121, and outside of the tables, discuss