Company: SSEA
Filing Date: 2025-04-11
Form Type: CORRESP
Source: 0001829126-25-002570
Chunk: 1

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: CORRESP
Chunk 1
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7.7900 |                                                     |
|                                                                                                                                                                                                                                                 | Jia YanTel: 86.21.6137.7980jia.yan@pillsburylaw.com |

| 1. | We note your disclosure regarding compensation in paragraphs 8 through 10 of your                                
 cover page. Please expand your disclosure to include cross-references to all compensation                        
 disclosure in your prospectus, for example that in response to the requirements of 1602(b)(6) of Regulation S-K. 
 Refer to Item 1602(a)(3) of Regulation S-K.                                                                      |

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

| 2. | Please clearly identify those officers and directors that are located in China. Please 
 also disclose the location of the sponsor. Finally, please disclose the principal      
 executive offices of the company.                                                      |

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

| 3. | Provide prominent disclosure about the legal and operational risks associated with                                                         
 a majority of your directors and officers based in or having significant ties to China. Your disclosure                                    
 should make clear whether these risks could result in a material change in your search for a target                                        
 company and/or the value of the securities you are registering for sale. Your disclosure should address                                    
 how recent statements and regulatory actions by China’s government, such as those related to data security or anti-monopoly concerns, have 
 or may impact the company’s ability to conduct its business, accept foreign investments, or list on a U.S. or                              
 other foreign exchange. Your prospectus summary should address, but not necessarily                                                        
 be limited to, the risks highlighted on the prospectus cover page.                                                                         |

: The Company
respectfully acknowledges the Staff’s comment and has revised its disclosure on the cover page and pages 9, 10, 12, 39 and
76 of the Amendment accordingly.

| 4. | We note the disclosure on the cover page and elsewhere that in connection with a business             
 combination or extension of the time period to complete a business combination, public                
 shareholders may redeem their shares “at a per-share price . . . equal to the aggregate               
 amount then on deposit in the trust account described below, including interest (net                  
 of taxes payable and up to $100,000 of interest released to us to pay dissolution                     
 expenses), divided by the number of then