Company: BACC
Filing Date: 2025-05-14
Form Type: CORRESP
Source: 0001185185-25-000466
Chunk: 0

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: CORRESP
Chunk 0
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<div align='center'>BLUE ACQUISITION CORP.

1601 Anita Lane

Newport Beach, CA 92660</div>

May 14, 2025

VIA EDGAR

Office of Real Estate and Construction

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Attention: Stacie Gorman

| Re: | Blue Acquisition Corp./Cayman |

Draft Registration Statement on Form S-1

Submitted on March 26, 2025

CIK No. 0002059654

Ladies and Gentlemen:

This letter sets forth the responses of Blue Acquisition
Corp., a Cayman Islands exempted company (the “Company,” “we,” “our” or “us”),
to the comment letter dated April 22, 2025 received from the staff (the “”) of the Securities and Exchange Commission
(the “”) concerning the Company’s draft registration statement on Form S-1 submitted via EDGAR to the
Commission on March 26, 2025 (the “”).

Concurrently with the submission of this letter,
the Company is filing its Registration Statement on Form S-1 (the “”) via EDGAR to the Commission
for review.

The Staff’s comments are repeated below
and are followed by the Company’s responses. To the extent helpful, we have included page references in the Amendment where the
language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth
in the Registration Statement.

Draft Registration Statement on Form S-1

Cover Page

1. We note your disclosure that you may pay finder’s
fees, advisory fees, consulting fees, success fees or salaries to your sponsor, officers, directors or their affiliates. On page 35 and
elsewhere, you refer to this fee only being paid to independent directors. Please revise your disclosure, as appropriate, to address this
discrepancy. Further, please describe the extent to which compensation may result in a material dilution of the purchasers’ equity
interests. Also, we note your disclosure on page 5 that you may engage your sponsor or an affiliate as an advisor and pay a salary. Please
revise your disclosure here to reflect this. Please refer to Items 1602(a)(3) of Regulation S-K.

: The Company acknowledges the
Staff’s comment and in response to this comment, the disclosure on the cover page, pages 8,