# EDGAR Filing Document

**Accession Number:** 0002059654
**File Stem:** 0000000000-25-006106
**Filing Date:** 2025-6
**Character Count:** 3296
**Document Hash:** e84fedda557c8a4ba4ce41f0270e4cd5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006106.hdr.sgml**: 20250822

**ACCESSION NUMBER**: 0000000000-25-006106

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250610

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blue Acquisition Corp/Cayman
- **CENTRAL INDEX KEY:** 0002059654
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07818

**BUSINESS ADDRESS:**
- **STREET 1:** 1601 ANITA LANE
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660
- **BUSINESS PHONE:** 9179126906

**MAIL ADDRESS:**
- **STREET 1:** 1601 ANITA LANE
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-25-000217

## Text-Extract

```

                                                             June 10, 2025

Ketan Seth
Chief Executive Officer
Blue Acquisition Corp/Cayman
1601 Anita Lane
Newport Beach, CA 92660

       Re: Blue Acquisition Corp/Cayman
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 2, 2025
           File No. 333-287281
Dear Ketan Seth:

     We have reviewed your amended 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 our 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.

Amendment No. 1 to Registration Statement on Form S-1
The Offering
Founders Shares, page 22

1.     We note disclosure on page 23 and elsewhere in the filing that "if the
non-managing
       sponsor investors purchase all of the units for which they have
expressed interest or
       otherwise hold a substantial number of units, then they will potentially
have
       different interests than other public shareholders." Please revise to
clarify that
       regardless of the number of units they purchase, non-managing sponsor
investors will
       have different interests than other public shareholders in that they
will be incentivized
       to vote for a business combination due to their indirect interest in
founder shares and
       private share rights.
 June 10, 2025
Page 2

       Please contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please contact Stacie Gorman at 202-551-3585 or David Link at
202-551-3356 with
any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Real Estate &
Construction
cc:   Lijia Sanchez, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._