Company: BACC
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001185185-25-000607
Chunk: 153

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: S-1/A
Chunk 153
---
 the      
 payment of offering expenses other than underwriting commissions. In the event that offering   
 expenses are less than set forth in this table, any such amounts will be used for post-closing 
 working capital expenses.                                                                      |

| (3) | The underwriters have                                                                                                                   
 agreed to defer underwriting commissions equal to $0.35 per unit on all units sold including those sold pursuant to the underwriters’   
 option to purchase additional units, or $6,125,000 in the aggregate (or $7,043,750 in the aggregate if the underwriters’ over-allotment 
 option is exercised in full). Upon completion of our initial business combination, $6,125,000, which constitutes the underwriters’      
 deferred commissions (or $7,043,750 if the underwriters’ option to purchase additional units is exercised in full) will be              
 paid to the underwriters from the funds held in the trust account, and the remaining funds, less amounts released to the trustee        
 to pay redeeming shareholders, will be released to us and can be used to pay all or a portion of the purchase price of the business     
 or businesses with which our initial business combination occurs or for general corporate purposes, including payment of principal      
 or interest on indebtedness incurred in connection with our initial business combination, to fund the purchases of other companies,     
 or for working capital. The underwriters will not be entitled to any interest accrued on the deferred underwriting discounts and        
 commissions.                                                                                                                            |

<div align='center'>96</div>

| (4) | These                                                                                                                                   
 expenses are estimates only. Our actual expenditures for some or all of these items may differ from the estimates set forth herein. For 
 example, we may incur greater legal and accounting expenses than our current estimates in connection with negotiating and structuring   
 our initial business combination based upon the level of complexity of such business combination. In the event we identify a business   
 combination target in a specific industry subject to specific regulations, we may incur additional expenses associated with legal due   
 diligence and the engagement of special legal counsel. In addition, our staffing needs may vary and as a result, we may engage a number 
 of consultants to assist with legal and financial due diligence. We do not anticipate any change in our intended use of proceeds, other 
 than fluctuations among the current categories of allocated expenses, which fluctuations, to the extent they exceed current estimates   
 for any specific category of expenses, would not be available for our expenses. The amount in the table above does