Company: SSEA
Filing Date: 2025-04-11
Form Type: DRS/A
Source: 0001829126-25-002569
Chunk: 267

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: DRS/A
Chunk 267
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us. Legal matters as to Cayman Islands law, as well as the validity of the issuance of the ordinary shares offered in this prospectus, will be passed upon for us by Maples and Calder (Hong Kong) LLP. Robinson & Cole LLP is acting as United States counsel for A.G.P./Alliance Global Partners in this offering.

<div align='center'>EXPERTS</div>

The financial statements of STARRY SEA ACQUISITION CORP as of December 31, 2024 and the period from December 5, 2024 (inception) through December 31, 2024 appearing in this prospectus have been audited by Audit Alliance LLP, independent registered public accounting firm, as set forth in their report, thereon (which contains an explanatory paragraph relating to substantial doubt about the ability of STARRY SEA ACQUISITION CORP to continue as a going concern as described in Note 1 to the financial statements), appearing elsewhere in this prospectus, and are included in reliance on such report given on the authority of such firm as an experts in auditing and accounting.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a registration statement on Form S-1, which includes exhibits, schedules and amendments, under the Securities Act, with respect to this offering of our securities. Although this prospectus, which forms a part of the registration statement, contains all material information included in the registration statement, parts of the registration statement have been omitted as permitted by rules and regulations of the SEC. We refer you to the registration statement and its exhibits for further information about us, our securities and this offering. The public may obtain information about the operation of the public reference room by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains a web site at http://www.sec.gov which contains the Form S-1 and other reports, proxy and information statements and information regarding issuers that file electronically with the SEC.

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STARRY SEA ACQUISITION CORP

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                                                                          |     | Page |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 3487)                                                 |     | F-2  |
| Financial Statements:                                                                                                    |     |      |
| Balance Sheet as of December 31, 2024                                                                                    |     | F-3  |
| Statement of Operations for the Period from