# EDGAR Filing Document

**Accession Number:** 0002059654
**File Stem:** 0001185185-25-000612
**Filing Date:** 2025-6
**Character Count:** 1799
**Document Hash:** 33a845ee39153c81b89540592849a00c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-25-000612.hdr.sgml**: 20250822

**ACCESSION NUMBER**: 0001185185-25-000612

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250611

**FILER**: 

**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:** CORRESP

**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

**BLUE ACQUISITION CORP.**

**1601 Anita Lane**

**Newport Beach CA, 92660-4803<br>** 

<br> June 11, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

Attention: Stacie Gorman

Re: Blue Acquisition Corp./Cayman <br> Registration Statement on Form S-1 <br> Filed May 14, 2025, as amended File No. 333-287281

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Blue Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on June 12, 2025, or as soon as thereafter practicable.

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| |
|:---|
| Very truly yours, |
| /s/ Ketan Seth |
| Ketan Seth |
| Chief Executive Officer |

---

cc: Stuart Neuhauser, Ellenoff Grossman & Schole LLP Lijia Sanchez, Ellenoff Grossman & Schole LLP