# EDGAR Filing Document

**Accession Number:** 0002059165
**File Stem:** 0001829126-25-005644
**Filing Date:** 2025-7
**Character Count:** 5837
**Document Hash:** be137629570e39ae83fb7d3dab86ca14
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-005644.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0001829126-25-005644

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250731

**FILER**: 

**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:** CORRESP

**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

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| ![](corresp_001.jpg)<br> Pillsbury Winthrop Shaw Pittman LLP Shanghai Representative Office<br> Suite 3001, 30th Floor, Jing An Kerry Center, Tower 2, 1539 Nanjing Road West \| Shanghai 200041 \| People's Republic of China<br> Tel +86.21.6137.7999 \| fax +86.21.6137.7900 |
| Jia Yan<br> Tel: 86.21.6137.7980<br> jia.yan@pillsburylaw.com |

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July 31, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction<br>100 F Street, N.E.<br>Washington, D.C. 20549<br>Attn:<br>Isabel Rivera<br>Pam Howell <br>Ameen Hamady<br>Kristina Marrone

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| **Re:** | **STARRY SEA ACQUISITION CORP**<br> **Amendment No. 2 to Registration Statement on Form S-1**<br> **Filed July 25, 2025**<br> **CIK No. 0002059165** |

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Dear Ms. Rivera, Ms. Howell, Mr. Hamady and Ms. Marrone,

On behalf of our client, STARRY SEA ACQUISITION CORP, a Cayman Islands company (the "Company"), we submit to the staff (the "Staff") of the Division of Corporation Finance of the Securities and Exchange Commission (the "Commission") this letter setting forth the Company's responses to the comments contained in the Staff's letter dated July 30, 2025 (the "Comment Letter"), with respect to the Company's registration statement on Form S-1 filed with the Commission on June 12, 2025 (as amended on July 7, 2025 and July 25, 2025, the "Registration Statement").

Concurrently with the transmission of this letter, the Company is filing Amendment No.3 to the Registration Statement (the "Amendment") with the Commission through EDGAR, which reflects the Company's responses to the comments provided by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company's response. All page references in the responses set forth below refer to the page numbers in the Registration Statement.

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| |
|:---|
| ![](corresp_001.jpg)<br>Pillsbury Winthrop Shaw Pittman LLP Shanghai Representative Office<br>Suite 3001, 30th Floor, Jing An Kerry Center, Tower 2, 1539 Nanjing Road West \| Shanghai 200041 \| People's Republic of China<br>Tel +86.21.6137.7999 \| fax +86.21.6137.7900 |
| Jia Yan<br>Tel: 86.21.6137.7980<br>jia.yan@pillsburylaw.com |

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<u>Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025</u>

<u>Exhibits</u>

&nbsp;&nbsp;&nbsp;&nbsp;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.

<u>Response</u>: The Company respectfully acknowledges the Staff's comment and has filed an amended Cayman Islands counsel opinion accordingly. In addition, the Directors' Certificate has been attached to the amended legal opinion.

&nbsp;&nbsp;&nbsp;&nbsp;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 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.

<u>Response</u>: The Company respectfully acknowledges the Staff's comment and has revised Exhibit A to the Investment Management Trust Agreement, filed as Exhibit 10.2, to remove the language ", or will be consummated substantially, concurrently with your transfer of funds."

Please do not hesitate to contact Jia Yan at 86 (021) 6137-7980 or jia.yan@pillsburylaw.com, or Tianze Ma at 86 (010) 8572-1117 or tianze.ma@pillsburylaw.com of Pillsbury Winthrop Shaw Pittman LLP with any questions or comments regarding this letter.

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| Sincerely, |
| /s/ Pillsbury Winthrop Shaw Pittman LLP |
| Pillsbury Winthrop Shaw Pittman LLP |

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cc: Yan Liang, Chief Executive Officer Kong Wai Yap, Chief Financial Officer