Company: SSEA
Filing Date: 2025-04-11
Form Type: DRS/A
Source: 0001829126-25-002569
Chunk: 271

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: DRS/A
Chunk 271
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 underwriters (see Note 7).  |
| (2) | Shares have been retroactively restated to reflect founder share subscription agreement. On February 14, 2025, 1,437,500 ordinary shares were issued to the Sponsor for $25,000. |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-4

STARRY SEA ACQUISITION CORP

STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT

FOR THE PERIOD FROM DECEMBER 5, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

|                                            |     | Ordinary Shares 
 Shares          |           |     | Amount |     |     | Additional 
 Paid-in    
 Capital    |        |     | Subscription 
 receivable   |         |   |     | Accumulated 
 Deficit     |        |   |     | Total         
 Shareholders’ 
 Deficit       |        |   |
|:-------------------------------------------|:----|:----------------|----------:|:----|:-------|----:|:----|:-----------|-------:|:----|:-------------|:--------|:--|:----|:------------|:-------|:--|:----|:--------------|:-------|:--|
| Balance as of December 5, 2024 (Inception) |     |                 |         - |     | $      |   - |     | $          |      - |     | $            | -       |   |     | $           | -      |   |     | $             | -      |   |
| Issuance of ordinary shares to Sponsor(1)  |     |                 | 1,437,500 |     |        | 144 |     |            | 24,856 |     |              | (25,000 | ) |     |             | -      |   |     |               | -      |   |
| Net loss                                   |     |                 |         - |     |        |   - |     |            |      - |     |              | -       |   |     |             | (6,974 | ) |     |               | (6,974 | ) |
| Balance as of December 31, 2024            |     |                 | 1,437,500 |     | $      | 144 |     | $          | 24,856