Company: BACC
Filing Date: 2025-06-02
Form Type: S-1/A
Source: 0001185185-25-000574
Chunk: 373

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: S-1/A
Chunk 373
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 no consideration depending on the
extent to which the underwriters’ over-allotment is exercised.

Our sponsor is an accredited investor (as defined in Rule 501 of Regulation D). Each of the equity holders in our sponsor is an accredited investor under Rule 501 of Regulation D. The sole business of our sponsor is to act as the company’s sponsor in connection with this offering.

<div align='center'>II-1</div>

Our sponsor and BTIG and Roberts & Ryan, the underwriters, have
committed, pursuant to written agreements, to purchase from us an aggregate of 539,750 private placement units (or 592,250 private placement
units if the underwriters’ over-allotment option is exercised in full) at $10.00 per unit for an aggregate purchase price of $5,397,500
(or $5,922,500 if the underwriters’ over-allotment option is exercised in full) in a private placement that will close simultaneously
with the closing of this offering. Of those 539,500 private placement units, our sponsor has agreed to purchase 364,750 private placement
units (or 391,000 units if the underwriters’ over-allotment option is exercised in full) and BTIG and Roberts & Ryan have agreed
to purchase 175,000 private placement units (or 201,250 private placement units if the underwriters’ over-allotment option
is exercised in full). These purchases will take place on a private placement basis simultaneously with the completion of our initial
public offering. This issuance will be made pursuant to the exemption from registration contained in Section 4(a)(2) of the
Securities Act.

No underwriting discounts or commissions were paid with respect to such sales.

Item 16. Exhibits and Financial Statement Schedules.

Exhibit Index

| Exhibit No. |     | Description                                                                                                                        |
| 1.1*        |     | Form of Underwriting Agreement.                                                                                                    |
| 3.1**       |     | Memorandum and Articles of Association of the Registrant.                                                                          |
| 3.2         |     | Form of Amended and Restated Memorandum and Articles of Association of the Registrant.                                             |
| 4.1**       |     | Form of Specimen Unit Certificate.                                                                                                 |
| 4.2**       |     | Form of Specimen Class A Ordinary Share Certificate.                                                                               |
| 4.3         |     | Form of Spec