Company: BACC
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0001185185-25-000575
Chunk: 1

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: CORRESP
Chunk 1
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 the dilutive impact of raising additional funds in response to this comment.

Proposed Business

Our Management Team and Board of Directors, page 104

2. We note you have added disclosure regarding
the experience of General Wesley Clark. We note your disclosure that he served on the board of ImmunityBio, Inc. “from February
2021 until March 9, 2021” and “since March 2021.” It appears that your references to ImmunityBio, Inc. are to the same
entity. Please advise or revise your disclosure as appropriate to clarify. Further, we note your disclosure on page 105 regarding the
prior SPAC experience of both Wesley Clark and Nadim Qureshi. Please revise to briefly address those entities in their business experience
disclosures as appropriate. Please revise your disclosure here and on pages 4 and 136. Please refer to Item 401(e) of Regulation S-K.

Response:
The Company acknowledges the Staff’s comment, and has revised the disclosures concerning the business experience, and in particular,
the prior SPAC experience of General Wesley Clark and Nadim Qureshi in the two sections captioned “Our Management Team and Board
of Directors” and in the “Management” section in response to this comment.

Prior SPAC Experience, page 105

3. We note your response to prior comment 5.
Please revise your disclosure to clarify the number of times each prior SPAC has sought to extend the time to complete a business, the
amount of time for each extension, and disclose the redemptions levels in connection with each extension. See Item 1603(a)(3) of Regulation
S-K

: The Company acknowledges the Staff’s
comment, and has revised the disclosure in both of the sections captioned “Prior SPAC Experience” to state the number of times
each SPAC has sought to extend the time to complete a business combination, the amount of time for each extension, and the redemption
levels in connection with each extension.in response to this comment.

Management

Special Advisors, page 137

4. Please revise your disclosure regarding your
special advisors to comply with Item 401(c) of Regulation S-K.

: The Company acknowledges the Staff’s
comment, and has provided the disclosure concerning the business experience of each special advisor on page 144 of the Amendment in response
to this comment.

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We thank the Staff very much
for its review of the foregoing and the Amendment. If you