Company: COPL-UN
Filing Date: 2025-02-18
Form Type: S-1/A
Source: 0001829126-25-001063
Chunk: 373

Company: Copley Acquisition Corp
Filing Date: 2025-02-18
Form: S-1/A
Chunk 373
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 to ASC 480 and meets the definition of a liability pursuant to ASC 480, and whether the instrument meets all of the requirements for equity classification under ASC 815, including whether the instrument is indexed to the Company’s own common stock, among other conditions for equity classification. Pursuant to such evaluation, the Public Warrants, Private Placement Warrants, Working Capital Warrants and Extension Warrants will be classified in shareholders’ equity.

NOTE 8: SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

<div align='center'>F-16

$150,000,000

15,000,000 Units

Copley Acquisition Corp

PROSPECTUS

[ ], 2025

Book-Running Manager

Clear Street</div>

Until [ ], 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

<div align='center'>PART II INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 13. Other Expenses of Issuance and Distribution.

The estimated expenses payable by us in connection with the offering described in this registration statement (other than the underwriting commissions) will be as follows:

| Legal fees and expenses         |     |   | 275,000 |
| Accounting fees and expenses    |     |   |  50,000 |
| SEC/FINRA expenses              |     |   |  50,000 |
| NYSE listing and filing fees    |     |   |  85,000 |
| Printing and engraving expenses |     |   |  25,000 |
| Reimbursement to underwriters   |     |   | 100,000 |
| Miscellaneous expenses          |     |   |  15,000 |
| Total offering expenses         |     | $ | 600,000 |

Item 14. Indemnification of Directors and Officers.

Cayman Islands law does not limit the extent to which a company’s memorandum and articles of association may