Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 49

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 49
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 we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements 
 and our activities may be restricted, which may make it difficult for us to complete our initial business combination.                         |

| ● | Changes                                                                                                                                
 in laws or regulations, or a failure to comply with any laws and regulations, may adversely affect our business, including our ability 
 to negotiate and complete our initial business combination, and results of operations.                                                 |

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| ● | Our                                                                                                                                          
 search for an initial business combination, and any target business with which we may ultimately consummate an initial business combination, 
 may be materially adversely affected by the status of debt and equity markets, as well as protectionist legislation in our target markets.   |

| ● | Military                                                                                                                                      
 or other conflicts in Ukraine, the Middle East or elsewhere may lead to increased volume and price volatility for publicly traded securities, 
 or affect the operations or financial condition of potential target companies, which could make it more difficult for us to consummate        
 an initial business combination                                                                                                               |

| ● | We                                                                                                                                   
 may reincorporate in or transfer by way of continuation to another jurisdiction which may result in taxes imposed on shareholders or 
 Share Right holders.                                                                                                                 |

| ● | An                                                                                        
 investment in this offering may result in uncertain U.S. federal income tax consequences. |

| ● | We                                                                                                                                       
 identified a material weakness in our internal control over financial reporting and may identify additional material weaknesses in the   
 future, or fail to maintain an effective system of internal control over financial reporting, which may result in material misstatements 
 of our financial statements or cause us to fail to meet our periodic reporting obligations.                                              |

| ● | Our                                                                                                                             
 independent registered public accounting firm’s report contains an explanatory paragraph that expresses substantial doubt about 
 our ability to continue as a “going concern.”                                                                                   |

| ● | The                                                                                         
 other risks and uncertainties discussed in “Risk Factors” and elsewhere in this prospectus. |

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Risk factors</div>

An investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together with the other information contained in this prospectus, before making a decision to invest in our units. If any of the following events occur, our business, financial condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or