Company: BACC
Filing Date: 2025-06-11
Form Type: CORRESP
Source: 0001185185-25-000612
Chunk: 0

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: CORRESP
Chunk 0
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<div align='center'>BLUE ACQUISITION CORP.

1601 Anita Lane

Newport Beach CA, 92660-4803

June 11, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

| Attention: | Stacie 
 Gorman |

| Re: | Blue                     
 Acquisition Corp./Cayman |
|     | Registration             
 Statement on Form S-1    |
|     | Filed                    
 May 14, 2025, as amended 
 File                     
 No. 333-287281           |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Blue Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on June 12, 2025, or as soon as thereafter practicable.

| Very              
 truly yours,      |
| /s/               
 Ketan Seth        |
| Ketan             
 Seth              |
| Chief             
 Executive Officer |

| cc: | Stuart Neuhauser, Ellenoff Grossman &         
 Schole LLP                                    
 Lijia Sanchez, Ellenoff Grossman & Schole LLP |