Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 150

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 150
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 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 $5,250,000        
 in the aggregate (or $6,037,5000 in the aggregate if the underwriters’ over-allotment option is exercised in full). Upon completion           
 of our initial business combination, $5,250,000, which constitutes the underwriters’ deferred commissions (or $6,037,500 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.                                                                               |

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| (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 not include interest 
 available to us from the trust account