Company: BACC
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001185185-25-000607
Chunk: 364

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: S-1/A
Chunk 364
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 or disclosure
in the financial statements, other than as disclosed below.

The Sponsor deposited an aggregate of $349,950
into the Company’s bank account, depositing $100,000 in March 2025, $50,000 in April 2025, and $199,950 in May 2025. The $349,950
will be accounted for as a capital contribution by the Sponsor and applied to the Sponsor’s purchase of Private Placement Units
in the private placement that will close simultaneously with the Proposed Public Offering.

In May 2025, the Company effected a share capitalization
for an additional 1,009,988 Class B ordinary shares for no additional consideration, resulting in 7,069,913 Class B ordinary shares outstanding.
Of the 7,069,913 Class B ordinary shares outstanding, up to 922,162 shares are subject to forfeiture to the Company by the Sponsor for
no consideration to the extent that the underwriters’ over-allotment option is not exercised in full or in part. All share and
per-share amounts have been retroactively restated to reflect the share capitalization.

The Company made $148,813 of payments to service
providers subsequent to February 28, 2025.

<div align='center'>F-15

15,000,000 Units

Blue Acquisition Corp.

PRELIMINARY PROSPECTUS

, 2025

Sole Book-Running Manager

BTIG, LLC

Co-Manager

Roberts & Ryan, Inc.</div>

Until , 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or Share Rights, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

<div align='center'>Part II

Information not required in prospectus</div>

Item 13. Other Expenses of Issuance and Distribution.

The estimated expenses payable by us in connection with the offering described in this registration statement (other than the underwriting discount and commissions) will be as follows:

| Legal fees and expenses                      |     |   | 325,000 |
| Printing and engraving expenses              |     |   |  25,000 |
| Accounting fees and expenses                 |     |   |  55,000 |
| SEC/FIN