Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 56

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 56
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 traded securities, 
 or affect the operations or financial condition of potential target companies, which could make it more difficult for us to consummate        
 an initial business combination.                                                                                                              |

| ● | The share price of the combined company may decline after                                    
 our initial business combination below the initial value of the units sold in this offering. |

| ● | Certain agreements related to this offering may be amended, 
 or their provisions waived, without shareholder approval.   |

| ● | Changes in international trade policies, tariffs and treaties                                                                                
 affecting imports and exports may have a material adverse effect on our search for an initial business combination target or the performance 
 or business prospects of a post-combination company.                                                                                         |

| ● | We                                                                                                                                                        
 may reincorporate in or transfer by way of continuation to another jurisdiction which may result in taxes imposed on shareholders or Share Right holders. |

| ● | An                                                                                        
 investment in this offering may result in uncertain U.S. federal income tax consequences. |

| ● | We                                                                                                                                       
 identified a material weakness in our internal control over financial reporting and may identify additional material weaknesses in the   
 future, or fail to maintain an effective system of internal control over financial reporting, which may result in material misstatements 
 of our financial statements or cause us to fail to meet our periodic reporting obligations.                                              |

| ● | Our independent registered public accounting firm’s report contains an explanatory paragraph that expresses substantial doubt about our ability to continue as a “going concern.” |

| ● | The                                                                                         
 other risks and uncertainties discussed in “Risk Factors” and elsewhere in this prospectus. |

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Risk factors</div>

An investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this prospectus, before making a decision to invest in our units. If any of the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.

Risks Relating to our Search for, and Consummation of or Inability to Consummate, a Business Combination

Our public shareholders may not be afforded an opportunity to vote on our proposed initial business combination, and (i) even if we hold a vote, holders of our founder shares will participate in such vote, which means we may complete our initial business combination even though a majority of our public shareholders do not support such