Company: BACC
Filing Date: 2025-06-02
Form Type: S-1/A
Source: 0001185185-25-000574
Chunk: 64

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: S-1/A
Chunk 64
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 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 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.                                                                                                              |

| ● | The share price of the combined company may decline after                                    
 our initial business combination below the initial value of the units sold in this offering. |

| ● | Certain agreements related to this offering may be amended, 
 or their provisions waived, without shareholder approval.   |

| ● | Changes in international trade policies, tariffs and treaties                                                                                
 affecting imports and exports may have a material adverse effect on our search for an initial business combination target or the performance 
 or business prospects of a post-combination company.                                                                                         |

| ● | 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