Company: BLUWU
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001641172-25-013945
Chunk: 0

Company: Blue Water Acquisition Corp. III
Filing Date: 2025-06-06
Form: CORRESP
Chunk 0
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<div align='center'>Blue Water Acquisition Corp. III

15 E. Putnam Avenue

Suite 363

Greenwich, CT 06830</div>

June 6, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| RE: | Blue Water Acquisition Corp. III (the “Company”)    |
|     | Registration Statement on Form S-1                  |
|     | -File No. 333-285075) (the “Registration Statement” |

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern time, on June 9, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges that:

| ● | Should                                                                                                                                   
 the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare                  
 the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration       
 Statement;                                                                                                                               |
| ● | The                                                                                                                                      
 action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,        
 does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 
 and                                                                                                                                      |
| ● | The                                                                                                                                      
 Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission    
 or any person under the federal securities laws of the United States.                                                                    |

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

<div align='center'>[ Signature page follows]</div>

| Very                        
 truly yours,                |                   |
| Blue                        
 Water Acquisition Corp. III |                   |
| By:                         | /s/               
 Joseph Hernandez  |
| Name:                       | Joseph            
 Hernandez         |
| Title: