Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 48

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 48
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 shares upon the consummation of our initial business combination, and our sponsor is likely to make a substantial profit on its investment  
 in us in the event we consummate an initial business combination, even if the business combination causes the trading price of our ordinary 
 shares to materially decline.                                                                                                               |

| ● | The                                                                                                                                        
 value of the founder shares following completion of our initial business combination is likely to be substantially higher than the nominal 
 price paid for them, even if the trading price of our ordinary at such time is substantially less than $10.00 per share.                   |

| ● | You                                                                                                     
 will not be entitled to protections normally afforded to investors of many other blank check companies. |

| ● | Past                                                                                                                                   
 performance by our management team, our advisors and their respective affiliates, including investments and transactions in which they 
 have participated and businesses with which they have been associated, may not be indicative of future performance of an investment in 
 the company.                                                                                                                           |

| ● | Unlike                                                                                                                                
 some other similarly structured special purpose acquisition companies, because of the anti-dilution protection in the founder shares, 
 our initial shareholders will receive additional Class A ordinary shares if we issue certain shares to consummate an initial business 
 combination, which would be disproportionately dilutive to our Class A ordinary shares.                                               |

| ● | We                                                                                                                     
 may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal income tax 
 consequences to U.S. investors.                                                                                        |

| ● | To                                                                                                                                       
 mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases   
 the longer that we hold investments in the trust account, we may, at any time (based on our management team’s ongoing assessment         
 of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held 
 in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a    
 bank until the earlier of the consummation of our initial business combination or our liquidation.                                       |

| ● | If                                                                                                                              
 our initial business combination involves a company organized under the laws of the United States (or any subdivision thereof), 
 a U.S. federal excise tax could be imposed on us in connection with any redemptions of our Class A ordinary shares after or     
 in connection with such initial business combination.                                                                           |

| ● | If