Company: BACC
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0001185185-25-000575
Chunk: 0

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: CORRESP
Chunk 0
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<div align='center'>BLUE ACQUISITION CORP.

1601 Anita Lane

Newport Beach, CA 92660</div>

June 2, 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 |

Registration Statement on Form S-1

Filed May 14, 2025

File No. 333-287281

Ladies &
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
May 29, 2025 received from the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”)
concerning the Company’s registration statement on Form S-1 filed via EDGAR to the Commission on May 14, 2025 (the “Registration Statement”).

Concurrently with the submission of this letter,
the Company is filing Amendment No. 1 to the Registration Statement (the “Amendment”)
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 Amendment.

Registration Statement on Form S-1

Cover Page

1. We note your revision to page 8. Please revise
your disclosure on you cover page to address the dilutive impact of raising additional funds. We also note your disclosure on page 19,
that if you increase or decrease the size of the offering, you will take steps to maintain the ownership of initial shareholders at 26%
of issued and outstanding ordinary shares. Please revise disclosure on your cover page to address this potential adjustment to the number
of Class B shares held by the sponsor and its affiliates.

: The Company acknowledges the Staff’s
comment and has added disclosure on the cover page to address the adjustment to the number of founder shares which has been made to maintain
the percentage ownership of the initial shareholders at 26% as a result in the increase in the size of the offering (as well as other
adjustments, if any) and