Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 106

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 106
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, we would be subject to a variety of additional risks that may negatively impact our operations.

If we pursue a target a company with operations or opportunities outside of the United States for our initial business combination, we would be subject to risks associated with cross-border business combinations, including in connection with investigating, agreeing to and completing our initial business combination, conducting due diligence in a foreign jurisdiction, having such transaction approved by any local governments, regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.

If we effect our initial business combination with such a company, we would be subject to any special considerations or risks associated with companies operating in an international setting, including any of the following:

| ● | costs                                                                   
 and difficulties inherent in managing cross-border business operations; |

| ● | rules                                          
 and regulations regarding currency redemption; |

| ● | complex                                     
 corporate withholding taxes on individuals; |

| ● | laws                                                                        
 governing the manner in which future business combinations may be effected; |

| ● | exchange                               
 listing and/or delisting requirements; |

| ● | tariffs             
 and trade barriers; |

| ● | regulations                                   
 related to customs and import/export matters; |

| ● | local                                                
 or regional economic policies and market conditions; |

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| ● | unexpected                          
 changes in regulatory requirements; |

| ● | challenges                                         
 in managing and staffing international operations; |

| ● | longer          
 payment cycles; |

| ● | tax                                                                                          
 issues, such as tax law changes and variations in tax laws as compared to the United States; |

| ● | currency                            
 fluctuations and exchange controls; |

| ● | rates         
 of inflation; |

| ● | challenges                         
 in collecting accounts receivable; |

| ● | cultural                  
 and language differences; |

| ● | employment   
 regulations; |

| ● | underdeveloped                                
 or unpredictable legal or regulatory systems; |

| ● | corruption; |

| ● | protection                
 of intellectual property; |

| ● | social                                                
 unrest, crime, strikes, riots and civil disturbances; |

| ● | regime                          
 changes and political upheaval; |

| ● | terrorist                                                               
 attacks, natural disasters, widespread health emergencies and wars; and |

| ● | deterioration                                  
 of political relations with the United States. |

We may not be able to adequately address these additional risks. If we were unable to do so, we may be unable to complete such initial business combination, or, if we complete such initial business combination, our operations might suffer,