Company: BACC
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001185185-25-000607
Chunk: 136

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: S-1/A
Chunk 136
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 have
different interests than other public shareholders due to their additional upfront investment in the company and their membership interests
in the sponsor.

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The determination of the offering price of our units and the size of this offering is more arbitrary than the pricing of securities and size of an offering of an operating company in a particular industry. You may have less assurance, therefore, that the offering price of our units properly reflects the value of such units than you would have in a typical offering of an operating company.

Prior to this offering there has been no public market for any of our securities. The public offering price of the units and the terms of the Share Rights were negotiated between us and the underwriters. In determining the size of this offering, management held customary organizational meetings with the representative of the underwriters, both prior to our inception and thereafter, with respect to the state of capital markets, generally, and the amount the underwriters believed they reasonably could raise on our behalf. Factors considered in determining the size of this offering, prices and terms of the units, including the Class A ordinary shares and Share Rights comprising part of the units, include:

| ● | the                                                                                                
 history and prospects of companies whose principal business is the acquisition of other companies; |

| ● | prior                         
 offerings of those companies; |

| ● | our                                                                 
 prospects for acquiring an operating business at attractive values; |

| ● | a                                                          
 review of debt to equity ratios in leveraged transactions; |

| ● | our                
 capital structure; |

| ● | an                                                                                    
 assessment of our management and their experience in identifying operating companies; |

| ● | general                                                                
 conditions of the securities markets at the time of this offering; and |

| ● | other                            
 factors as were deemed relevant. |

Although these factors were considered, the determination of our offering size, price and terms of the Units is more arbitrary than the pricing of securities of an operating company in a particular industry since we have no historical operations or financial results.

There is currently no market for our securities and a market for our securities may not develop, which would adversely affect the liquidity and price of our securities.

There is currently no market for our securities. Shareholders therefore have no access to information about prior market history on which to base their investment decision. Following this offering, the price of our securities may vary significantly due to one or more potential business combinations and general market or economic conditions, including as a result of geopolitical events like the conflicts in Ukraine, the Middle East and Southwest