Company: BACC
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001185185-25-000608
Chunk: 1

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-10
Form: CORRESP
Chunk 1
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 any questions or further comments concerning the Amendment, please contact our counsel, Lijia Sanchez of Ellenoff Grossman & Schole LLP, by telephone at (212) 370-1300 or via e-mail at lsanchez@egsllp.com.

| Sincerely,              |
| Blue Acquisition Corp.  |
| /s/ Ketan Seth          |
| Ketan Seth              |
| Chief Executive Officer |

Enclosures

| cc: | Eric   
 McPhee |

Jennifer Monick

David Link

Lijia Sanchez

Giovanni Caruso – Loeb & Loeb LLP