# EDGAR Filing Document

**Accession Number:** 0002059165
**File Stem:** 0000000000-25-008004
**Filing Date:** 2025-7
**Character Count:** 4363
**Document Hash:** 1abc5319d9084daabcc42412fd97cb51
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008004.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0000000000-25-008004

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250730

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** STARRY SEA ACQUISITION CORP
- **CENTRAL INDEX KEY:** 0002059165
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07762

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **BUSINESS PHONE:** (412) 947-0514

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-001469

## Text-Extract

```

                                                            July 30, 2025

Kong Wai Yap
Chief Financial Officer
Starry Sea Acquisition Corp
418 Broadway #7531
Albany, NY 12207

       Re: Starry Sea Acquisition Corp
           Amendment No. 2 to Registration Statement on Form S-1
           Filed July 25, 2025
           File No. 333-287976
Dear Kong Wai Yap:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our June 23,
2025 letter.

Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025
Exhibits

1.     Please file an amended Cayman Islands counsel opinion to remove
inappropriate
       assumptions or explain. For example, see assumption 2.10 and assumption
2.12 as it
       relates to par value. It is not appropriate for counsel to include in
its opinion
       assumptions that assume any of the material facts underlying the
opinion. Refer to
       Section II.B.3.a of Staff Legal Bulletin No. 19. Please also attach the
Directors'
       Certificate to the legality opinion.
2.     The trust account termination letter attached as Exhibit A to the
Investment
       Management Trust Agreement filed as Exhibit 10.2 states that " . . .
counsel for the
       Company shall deliver to you written notification that the Business
Combination has
       been consummated, or will be consummated substantially, concurrently
with your
 July 30, 2025
Page 2

       transfer of funds . . ." Nasdaq Listing Rule IM-5101-2(a) states that
[a]t least 90% of
       the gross proceeds . . . must be deposited in a trust account maintained
by an
       independent trustee.    It is unclear how the release of funds earlier
than the
       consummation of the initial business combination would comport with this
listing
       standard. We also note that the disclosure is inconsistent with the
disclosure in the
       prospectus, which states proceeds will not be released until "the
completion of our
       initial business combination within the required time period." Please
reconcile the
       disclosure and advise how this is consistent with the Nasdaq Listing
Rule.
        Please contact Ameen Hamady at 202-551-3891 or Kristina Marrone at
202-551-3429
if you have questions regarding comments on the financial statements and
related
matters. Please contact Isabel Rivera at 202-551-3518 or Pam Howell at
202-551-3357 with
any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Yanqiu Liu

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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