Company: BLUWU
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001641172-25-001412
Chunk: 3

Company: Blue Water Acquisition Corp. III
Filing Date: 2025-03-28
Form: CORRESP
Chunk 3
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 pursuant to ASU 2023-07, or revise accordingly. |

Response:In response to the Staff’s comment, the Company has revised the disclosure on page F-11 of the Amended Registration Statement.

Part II. Information not required in prospectus

Item 16. Exhibits and Financial Statement Schedules., page II-2

| 8. | Please                                                                                                                            
 refile Exhibits 3.1.1 and 3.1.2 in the proper text-searchable format, rather than as an image. For guidance, refer to Item 301 of 
 Regulation S-T and Regulation S-T C&DI Question 118.01.                                                                           |

Response:In response to the Staff’s comment, Exhibits 3.1.1 and 3.1.2 of the Amended Registration Statement have been refiled in the proper text searchable format.

If you have any questions, please feel free to contact me at (212) 407-4089. Thank you for your cooperation and prompt attention to this matter.

|                  | Sincerely,         |
|                  | /s/                
 Andrei Sirabionian |
|                  | Andrei             
 Sirabionian, Esq.  |
| cc:              
 Joseph Hernandez |                    |