{"url_path":"/sec/sseau/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2059165/0001829126-26-005196-index.html","accession_number":"0001829126-26-005196","cik":"0002059165","ticker":"SSEA","issuer_name":"STARRY SEA ACQUISITION CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/2059165/0001829126-26-005196-index.html","primary_entity_key":"0002059165","primary_entity_name":"STARRY SEA ACQUISITION 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STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**Washington,\nD.C. 20549**\n\n \n\n**FORM 10-Q**\n\n \n\n☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the quarterly period ended March 31, 2026**\n\n \n\n**OR**\n\n \n\n☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period from __________ to __________**\n\n \n\n**STARRY SEA ACQUISITION CORP**\n\n(Exact name of registrant as specified in its charter)\n\n \n\n**Cayman Islands**\n\n \n**001-42768**\n \n**N/A00-0000000**\n\n**(State or other jurisdiction of**\n\n**incorporation or organization)**\n\n \n\n**(Commission**\n\n**File Number)**\n\n \n\n**(I.R.S. Employer**\n\n**Identification Number)**\n\n \n\n**418 Broadway #7531**\n\n**Albany, NY**\n\n \n**12207**\n\n**(Address of principal executive offices)**\n \n**(Zip Code)**\n\n \n\n**Registrant’s telephone number, including area code: (646) 750-8895**\n\n \n\n**Not Applicable**\n\n**(Former name, former address and former fiscal year, if changed since last report)**\n\n \n\n**Securities registered pursuant to Section 12(b) of the Act:**\n\n \n\n**Title of each class**\n \n**Trading Symbol**\n \n**Name of each exchange on which registered**\n\nUnits, consisting of one Ordinary Share, $0.0001 par value, and one Right to acquire one-sixth of one Ordinary Share\n \nSSEAU\n \nThe Nasdaq Stock Market LLC\n\nOrdinary Shares, par value $0.0001 per share\n \nSSEA\n \nThe Nasdaq Stock Market LLC\n\nRights, each whole right to acquire one-sixth of one Ordinary Share\n \nSSEAR\n \nThe Nasdaq Stock Market LLC\n\n \n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒   No ☐\n\n \n\nIndicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒   No ☐\n\n \n\nIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer\n☐\nAccelerated filer\n☐\n\nNon-accelerated filer\n☒\nSmaller reporting company\n☒\n\n \n \nEmerging growth company\n☒\n\n \n\nIf an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒   No ☐\n\n \n\nAs of May 14, 2026, 7,635,871 ordinary shares, par value $0.0001 per share, were issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\n**Table of Contents**\n\n \n\n \n \n \n**PAGE**\n\n[PART I. FINANCIAL INFORMATION](#a_001)\n \n \n\n[Item 1.](#a_002)\n[Unaudited Condensed Financial Statements](#a_002)\n \n1\n\n[Item 2.](#a_003)\n[Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_003)\n \n20\n\n[Item 3.](#a_004)\n[Quantitative and Qualitative Disclosures About Market Risk](#a_004)\n \n26\n\n[Item 4.](#a_005)\n[Controls and Procedures](#a_005)\n \n26\n\n \n \n \n\n[PART II. OTHER INFORMATION](#a_006)\n \n \n\n[Item 1.](#a_007)\n[Legal Proceedings](#a_007)\n \n27\n\n[Item 1A.](#a_008)\n[Risk Factors](#a_008)\n \n27\n\n[Item 2.](#a_009)\n[Unregistered Sales of Equity Securities and Use of Proceeds from Registered Securities](#a_009)\n \n27\n\n[Item 3.](#a_010)\n[Defaults Upon Senior Securities](#a_010)\n \n27\n\n[Item 4.](#a_011)\n[Mine Safety Disclosures](#a_011)\n \n27\n\n[Item 5.](#a_012)\n[Other Information](#a_012)\n \n27\n\n[Item 6.](#a_013)\n[Exhibits](#a_013)\n \n28\n\n \n \n \n\n[SIGNATURES](#a_014)\n \n29\n\n \n\ni\n\n \n\n \n\n**PART I. FINANCIAL INFORMATION**"}