Company: BACC
Filing Date: 2025-06-02
Form Type: S-1/A
Source: 0001185185-25-000574
Chunk: 197

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: S-1/A
Chunk 197
---
 team that has extensive      
 industry expertise and a commitment to responsible business practices. If needed, we are prepared to enhance the target company’s leadership 
 by leveraging our extensive network to attract and integrate additional experienced professionals. This could include bringing in seasoned   
 experts from relevant industries to strengthen the executive team or our board of directors. Our goal is to ensure that the company is       
 well-equipped for sustained success and growth.                                                                                              |

| ● | Proprietary                                                                                                                              
 Sourcing Approach. Rather than engaging in widely marketed transactions, we intend to leverage our extensive network to identify         
 and pursue a proprietary initial business combination. However, we remain open to participating in selective processes, particularly     
 those focused on special purpose acquisition companies, where we would not be competing directly with traditional IPOs or private equity 
 buyouts. Additionally, we may consider opportunities at later stages of a process when other options have been ruled out, relying on     
 our expertise in successfully closing business combinations or where our company is ideally suited to the target’s scale and needs.      |

| ● | Readiness                                                                                                                               
 for Public Markets and Transaction Process. We aim to acquire a company that either already has in place or can establish the necessary 
 governance structures, financial systems, and controls to meet the requirements of a publicly traded company.                           |

While these criteria serve as a guideline, they are not exhaustive. Our assessment of a potential initial business combination will take into account various relevant factors as determined by our management team. If we choose to proceed with a target company that does not fully meet these criteria, we will transparently disclose this information in our communications with stockholders. This disclosure will be provided through proxy solicitation materials or tender offer documents, as outlined in this prospectus, and submitted to the SEC.

<div align='center'>117

Our Business Combination Process</div>

In evaluating a prospective target business, we expect to conduct an extensive due diligence review which may encompass, as applicable and among other things, meetings with incumbent management and employees, document reviews, interviews of customers and suppliers, inspection of facilities and a review of financial and other information about the target and its industry. We will also utilize our management team’s operational and capital planning experience.

Each of our directors and officers will, directly or indirectly, own founder shares and/or private placement units following this offering and, accordingly, may have a conflict of interest in determining whether a particular target business is an appropriate business with which to effectuate our initial business combination. Further, such officers and directors may have a conflict of interest