# EDGAR Filing Document

**Accession Number:** 0002050501
**File Stem:** 0001641172-25-013836
**Filing Date:** 2025-6
**Character Count:** 3382
**Document Hash:** 8dc42297303b6f57cd79a7b718b1cd00
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-013836.hdr.sgml**: 20250820

**ACCESSION NUMBER**: 0001641172-25-013836

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blue Water Acquisition Corp. III
- **CENTRAL INDEX KEY:** 0002050501
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 15 E. PUTNUM AVENUE
- **STREET 2:** SUITE 363
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830
- **BUSINESS PHONE:** 646-303-0737

**MAIL ADDRESS:**
- **STREET 1:** 15 E. PUTNUM AVENUE
- **STREET 2:** SUITE 363
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830

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| | | |
|:---|:---|:---|
| ![](formcorresp_001.jpg) | <br> Andrei Sirabionian<br> Partner<br>345 Park Avenue<br> New York, NY 10154 | <br>**Direct** 212.407.4089<br> **Main** 212.407.4000<br> **Fax** 212.937.4990<br> asirabionian@loeb.com |

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June 5, 2025

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

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Blue Water Acquisition Corp. III** |
|  | **Amendment No. 2 to Registration Statement on Form S-1** |
|  | **Filed May 23, 2025** |
|  | **File No. 333-285075** |

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Ladies and Gentlemen:

On behalf of our client, Blue Water Acquisition Corp. III (the "<u>Company</u>"), we are writing to submit responses to the comments of the staff (the "<u>Staff</u>") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the "<u>Commission</u>") set forth in its letter dated June 5, 2025, relating to the above-referenced Registration Statement on Form S-1.

The Company is filing via EDGAR Amendment No. 3 to Registration Statement on Form S-1 (the "<u>Amended Registration Statement</u>"), which reflects responses to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff's letter, in bold, and the responses thereto. All page references in the responses set forth below refer to the page numbers in the Amended Registration Statement.

**<u>Amendment No. 2 to Registration Statement on Form S-1</u>**

**<u>Part II. Information not required in prospectus</u>**

**<u>Item 16. Exhibits and Financial Statement Schedules</u>**

**<u>Exhibit 5.2, page II-2</u>**

**1.** **We note that assumption 2.10 in Exhibit 5.2, assumes the due authorization and execution of all documents. This assumption appears overly broad as it relates to the company. Please have counsel revise the opinion as appropriate to exclude the company from this assumption. Refer to Section II.B.3.a of Staff Legal Bulletin No. 19.** 

**<u>Response</u>:** In response to the Staff's comment, the Company is filing the revised Exhibit 5.2 removing assumption 2.10.

If you have any questions, please feel free to contact me at (212) 407-4089. Thank you for your cooperation and prompt attention to this matter.

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| | |
|:---|:---|
|  | Sincerely, |
|  | */s/ Andrei Sirabionian* |
|  | Andrei Sirabionian, Esq. |
| cc: Joseph Hernandez |  |

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