Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 351

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 351
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 review, the Company did not identify any subsequent events that would have required adjustment
or disclosure in the financial statements, other than as disclosed below.

The Sponsor deposited an aggregate of $275,000
into the Company’s bank account, depositing $100,000 in March 2025, $50,000 in April 2025, and $125,000 in May 2025. The
$275,000 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.

The Company made $115,601 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/FINRA expenses                           |     |   |  58,015 |
| Transfer Agent and Trustee fees and expenses |     |   |  35,000 |
| Nasdaq listing fees                          |     |   |  80,000 |
| Miscellaneous                                |     |   | 171,985 |
| Total                                        |     | $ | 750,000 |

Item 14. Indemnification of Directors and Officers.

Cayman Islands law does not limit the extent to which a company’s memorandum and