# EDGAR Filing Document

**Accession Number:** 0002059165
**File Stem:** 0000000000-25-008070
**Filing Date:** 2025-7
**Character Count:** 3305
**Document Hash:** 1f15285561f9d2701f048ab03f5cfba9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008070.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0000000000-25-008070

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250731

**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 31, 2025

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

       Re: Starry Sea Acquisition Corp
           Amendment No. 3 to Registration Statement on Form S-1
           Filed July 31, 2025
           File No. 333-287976
Dear Kong Wai Yap:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the 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 July 30,
2025 letter.

Amendment No. 3 to Registration Statement on Form S-1 filed July 31, 2025
Exhibits

1.     We note the revised legality opinion filed as Exhibit 5.1. We note that
certain
       provisions of the directors' certificate, upon which counsel relied
without further
       verification, either assume away the relevant issue or assume away facts
that underlie
       the opinion or are readily ascertainable. For instance, we note
paragraphs 3, 4, 5, 10,
       12, and 17. Please revise to remove these provisions or advise. Refer to
Section
       II.B.3.a of Staff Legal Bulletin No. 19.
 July 31, 2025
Page 2

        Please contact Ameen Hamady at 202-551-3891 or Shannon Menjivar at
202-551-
3856 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`

_No text found in this document._