# EDGAR Filing Document

**Accession Number:** 0001831006
**File Stem:** 0001104659-23-002969
**Filing Date:** 2023-1
**Character Count:** 4532
**Document Hash:** 96b241dac2e29f6105805fe81a06271a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-002969.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0001104659-23-002969

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230111

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BlueRiver Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001831006
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 250 WEST NOTTINGHAM DRIVE
- **STREET 2:** SUITE 400
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78209
- **BUSINESS PHONE:** 000-000-0000

**MAIL ADDRESS:**
- **STREET 1:** 250 WEST NOTTINGHAM DRIVE
- **STREET 2:** SUITE 400
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78209

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| ![](tm2233613d3_corresimg002.jpg) | &nbsp;&nbsp;Goodwin Procter LLP<br> Three Embarcadero Center<br> San Francisco, CA 94111 | &nbsp;&nbsp;T: 415.733.6000<br> F: 415.677.9041<br> goodwinprocter.com<br>|

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January 11, 2023

**<u>VIA EDGAR</u>**

Office of Real Estate & Construction<br> Division of Corporation Finance<br> U.S. Securities and Exchange Commission<br> 100 F. Street, N.E.<br> Washington, D.C. 20549<br>

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|:---|:---|
| **<u>Re</u>:** | **BlueRiver Acquisition Corp.** |
|  | **Preliminary Proxy Statement on Schedule 14A** |
|  | **Filed December 30, 2022** |
|  | **File No. 001-39961** |

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Ladies and Gentlemen:

This letter is being submitted on behalf BlueRiver Acquisition Corp. (the "<u>Company</u>") in response to the comment of the staff of the Division of Corporation Finance (the "<u>Staff</u>") of the U.S. Securities and Exchange Commission (the "<u>Commission</u>") with respect to the Company's preliminary proxy statement on Schedule 14A filed on December 30, 2022 (the "<u>Preliminary Proxy Statement</u>"), as set forth in your letter dated January 11, 2023 (the "<u>Comment Letter</u>").

The text of the Comment Letter has been reproduced herein with a response below the numbered comment. Defined terms used herein but not otherwise defined shall have the meaning set forth in the Preliminary Proxy Statement, unless otherwise specified.

The responses provided herein are based upon information provided to Goodwin Procter LLP by the Company.

**<u>Preliminary Proxy Statement on Schedule 14A filed December 30, 2022</u>**

**<u>General</u>**

&nbsp;&nbsp;&nbsp;&nbsp;1. With a view toward disclosure, please tell us whether your sponsor
 is, is controlled by, or has substantial ties with a non-U.S. person. If so, also include
 risk factor disclosure that addresses how this fact could impact your ability to complete
 your initial business combination. For instance, discuss the risk to investors that you may
 not be able to complete an initial business combination with a U.S. target company should
 the transaction be subject to review by a U.S. government entity, such as the Committee on
 Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that
 as a result, the pool of potential targets with which you could complete an initial business
 combination may be limited. Further, disclose that the time necessary for government review
 of the transaction or a decision to prohibit the transaction could prevent you from completing
 an initial business combination and require you to liquidate. Disclose the consequences of
 liquidation to investors, such as the losses of the investment opportunity in a target company,
 any price appreciation in the combined company, and the warrants, which would expire worthless.

RESPONSE: We respectfully advise the Staff that the Company's sponsor is not, is not controlled by, and does not have substantial ties with, a non-U.S. person.

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![](tm2233613d3_corresimg002.jpg)

Division of Corporation Finance

January 11, 2023

If you have any questions or would like further information concerning the Company's responses to the Comment Letter, please do not hesitate to contact Daniel J. Espinoza at (650) 752-3152 or DEspinoza@goodwinlaw.com.

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| |
|:---|
| Sincerely, |
| /s/ Dan Espinoza |
| Goodwin Procter LLP |

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| | |
|:---|:---|
| cc: | Catherine De Lorenzo |
|  | Jeffrey Gabor |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities and Exchange Commission |
|  | Eric Medina |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BlueRiver Acquisition Corp. |

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