Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 55

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 55
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 an investment in 
 the company.                                                                                                                           |

| ● | Unlike                                                                                                                                
 some other similarly structured special purpose acquisition companies, because of the anti-dilution protection in the founder shares, 
 our initial shareholders will receive additional Class A ordinary shares if we issue certain shares to consummate an initial business 
 combination, which would be disproportionately dilutive to our Class A ordinary shares.                                               |

| ● | We                                                                                                                     
 may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal income tax 
 consequences to U.S. investors.                                                                                        |

| ● | To                                                                                                                                       
 mitigate the risk that we might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases   
 the longer that we hold investments in the trust account, we may, at any time (based on our management team’s ongoing assessment         
 of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held 
 in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a    
 bank until the earlier of the consummation of our initial business combination or our liquidation.                                       |

| ● | If                                                                                                                              
 our initial business combination involves a company organized under the laws of the United States (or any subdivision thereof), 
 a U.S. federal excise tax could be imposed on us in connection with any redemptions of our Class A ordinary shares after or     
 in connection with such initial business combination.                                                                           |

| ● | If                                                                                                                                             
 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