Company: BACC
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001185185-25-000607
Chunk: 324

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: S-1/A
Chunk 324
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 the representative.

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Among the factors considered in determining the initial public offering price were the history and prospects of companies whose principal business is the acquisition of other companies, prior offerings of those companies, our management, our capital structure, and currently prevailing general conditions in the equity securities markets, including current market valuations of publicly traded companies considered comparable to our company. We cannot assure you, however, that the price at which the units, Class A ordinary shares or Share Rights will sell in the public market after this offering will not be lower than the initial public offering price or that an active trading market in our units, Class A ordinary shares or Share Rights will develop and continue after this offering.

Listing

We intend to apply to list our units on Nasdaq
under the symbol “BACCU.” We cannot guarantee that our securities will be approved for listing on Nasdaq. We expect that
our Class A ordinary shares and Share Rights will be listed under the symbols “BACC” and “BACCR,” respectively,
once the Class A ordinary shares and Share Rights begin separate trading.

Discounts

The following table shows the underwriting discounts and commissions that we are to pay to the underwriters in connection with this offering. These amounts are shown assuming both no exercise and full exercise of the underwriters’ over-allotment option.

| Underwriting Discounts and Commissions paid by us |     | Paid by the Company 
 No Exercise         |           |     | Full Exercise |            |
|:--------------------------------------------------|:----|:--------------------|----------:|:----|:--------------|-----------:|
| Per Unit(1)                                       |     | $                   |      0.55 |     | $             |       0.55 |
| Total(1)                                          |     | $                   | 9,625,000 |     | $             | 11,068,750 |

| (1) | $0.20 per unit sold in                                                                                                                     
 this offering, or $3,500,000 (or $4,025,000 if the underwriters’ over-allotment option is exercised in full) in the aggregate,             
 is payable to the underwriters upon the closing of this offering. Includes $0.35 per unit sold in this offering, or up to $6,125,000       
 (or $7,043,750 if the overallotment option is exercised in full) in the aggregate, payable to the underwriters for deferred underwriting