Company: BLUWU
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001641172-25-013946
Chunk: 0

Company: Blue Water Acquisition Corp. III
Filing Date: 2025-06-06
Form: CORRESP
Chunk 0
---
June 6, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Blue                        
 Water Acquisition Corp. III |
|     | Registration                
 Statement on Form S-1       |
|     | File                        
 No. 333-285075              |

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters for the proposed public offering of units of Blue Water Acquisition Corp. III (the “Company”) pursuant to the above-referenced Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 p.m., Eastern time, on Monday, June 9, 2025, or as soon as possible thereafter.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act, the undersigned advises you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced proposed offering.

<div align='center'>[ Signature Page Follows]</div>

Very truly yours,

BTIG, LLC

| By:    | /s/       
 Paul Wood |
| Name:  | Paul      
 Wood      |
| Title: | Managing  
 Director  |

<div align='center'>[ Signature Page to SEC Letter from Underwriters Requesting Acceleration of Effectiveness]</div>