Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 4

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: CORRESP
Chunk 4
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 the CAC to date.                                                                                                                                          |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 76, 78, 79 and 81 of the Amendment accordingly.

| 11. | We note disclosure here that if you increase the size of your offering, you will effect                                                                                                                                                                                            
 a share capitalization in order to maintain the initial shareholders’ ownership at 20.0%of your issued and outstanding ordinary shares. Please revise your prospectus to disclose the additional issuance of ordinary shares upon a change in the size of the offering discuss the 
 extent to which such issuances may result in material dilution to shareholders. Refer                                                                                                                                                                                              
 to Items 1602(a)(3) and 1602(b)(6) of Regulation S-K.                                                                                                                                                                                                                              |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 19, 23, 24, 56, 107, 136, 140 and 144 of the Amendment accordingly.

| 12. | Please amend your filing to provide outside of your dilution tables each material potential source of future dilution following your registered offering, including 
 sources not included in the table with respect to the determination of net tangible                                                                                 
 book value per share, as adjusted. Refer to Item 1602(c) of Regulation S-K.                                                                                         |

: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 99 of the Amendment accordingly.

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| 13. | Please describe the general character of the SPAC sponsor’s business, describe the material roles and responsibilities of the SPAC sponsor,                                             
 its affiliates, and any promoters in directing and managing the special purpose acquisition company’s activities, disclose, as of the most recent practicable date, and the persons who 
 have direct and indirect material interests in the SPAC sponsor, as well as the nature                                                                                                  
 and amount of