# EDGAR Filing Document

**Accession Number:** 0002019435
**File Stem:** 0000000000-25-008053
**Filing Date:** 2025-7
**Character Count:** 3654
**Document Hash:** 20f76a4b88d6f20b602080ad9efceb94
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008053.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-008053

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250730

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blue Gold Ltd
- **CENTRAL INDEX KEY:** 0002019435
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288744

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O MOURANT GOVERNANCE SERVICES (CAYMAN)
- **STREET 2:** 94 SOLARIS AVENUE, CAMANA BAY
- **CITY:** PO BOX 1348, GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **BUSINESS PHONE:** (952) 456-5300

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C/O MOURANT GOVERNANCE SERVICES (CAYMAN)
- **STREET 2:** 94 SOLARIS AVENUE, CAMANA BAY
- **CITY:** PO BOX 1348, GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-065255

## Text-Extract

```

                                                            July 30, 2025

Lorenz Werndle
Chief Financial Officer
Blue Gold Ltd
Mourant Governance Services (Cayman) Limited
94 Solaris Avenue, Camana Bay
Grand Cayman, KY1-1108, Cayman Islands

       Re: Blue Gold Ltd
           Registration Statement on Form F-1
           Filed July 18, 2025
           File No. 333-288744
Dear Lorenz Werndle:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1
Index to Consolidated Financial Statements, page F-1

1.     We note that you have included pro forma financial statements depicting
your recent
       merger and provided historical financial statements of Blue Gold
Holdings Ltd. as
       well as Perception Capital Corp. IV, which include the accounts of Blue
Gold Ltd. as
       a subsidiary. However, based on the requirements in Item 4 of Form F-1
and Item 18
       of Form 20-F, it appears that you would also need to include stand-alone
audited
       financial statements of the registrant, Blue Gold Ltd. (including any
subsidiaries), as
       of the end of its most recently completed fiscal year.
 July 30, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Daniel Morris at 202-551-3314 with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._