Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 354

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 354
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 by means of any of the following communications, the undersigned registrant will be a seller to   
 the purchaser and will be considered to offer or sell such securities to such purchaser:                                                |

| (i) | any                                                                                                                                    
 preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424; |

| (ii) | any                                                                                                                                  
 free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by an 
 undersigned registrant;                                                                                                              |

| (iii) | the                                                                                                                                    
 portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant 
 or its securities provided by or on behalf of the undersigned registrant; and                                                          |

| (iv) | any                                                                                                       
 other communication that is an offer in the offering made by the undersigned registrant to the purchaser. |

<div align='center'>II-3

Signatures</div>

Pursuant to the requirements of the Securities Act of 1933,
as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Newport Beach, California on the 14th day of May, 2025.

| Blue Acquisition Corp. |                               |
| By:                    | /s/ Ketan Seth                |
| Name:                  | Ketan Seth                    |
| Title:                 | Chief Executive Officer       
 (principal executive officer) |

KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints each of Ketan Seth and David Bauer his true and lawful attorney-in-fact, with full power
of substitution and resubstitution for him and in his name, place and stead, in any and all capacities to sign any and all amendments
including post-effective amendments to this registration statement and any and all registration statements filed pursuant to Rule 462
under the Securities Act of 1933, as amended, and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the SEC, hereby ratifying and confirming all that said attorney-in-fact or his substitute, each acting alone, may lawfully
do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and