SEC Comment Letter for Blue Gold (BGL) — May 14, 2026
Blue Gold Ltd
Date: May 14, 2026 · CIK: 0002019435 · Accession: 0000000000-26-004984
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File numbers found in text: 333-295618
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 14, 2026 Andrew Cavaghan Chief Executive Officer Blue Gold Limited Mourant Governance Services (Cayman) Limited 94 Solaris Avenue, Camana Bay Grand Cayman, KY1-1108, Cayman Islands Re: Blue Gold Limited Registration Statement on Form F-1 Filed May 7, 2026 File No. 333-295618 Dear Andrew Cavaghan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Brian Hirshberg </TEXT> </DOCUMENT>