Company: BACC
Filing Date: 2025-05-14
Form Type: CORRESP
Source: 0001185185-25-000466
Chunk: 2

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: CORRESP
Chunk 2
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 Business

Our Management Team and Board of Directors, page 101

5. We note your disclosure on page 111 that you
“have not contacted any of the prospective target businesses that our management team in their prior SPACs had considered and rejected
as target businesses to acquire.” Please describe the experience of your sponsor and its affiliates and promoters in organizing
SPACs. See Item 1603(a)(3) of Regulation S-K. To the extent your management does not have experience with prior SPACs, please revise to
clarify this and add risk factor disclosure as appropriate.

: The Company acknowledges the
Staff’s comment, and in response to this comment, a section has been added on pages 5 and 105 under the caption “Prior SPAC
Experience” has been added to this section. In addition, a risk factor has been added at page 78 stating that the Company’s
management does not have prior experience working with special purpose acquisition companies.

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We thank the Staff very much
for its review of the foregoing and the Registration Statement. If you have 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

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