Company: BACC
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0001185185-25-000575
Chunk: 2

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: CORRESP
Chunk 2
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 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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