CORRESP Filing
Blue Acquisition Corp/Cayman
Date: June 11, 2025 · CIK: 0002059654 · Accession: 0001185185-25-000612
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287281
Letter
BLUE ACQUISITION CORP.
Anita Lane
Newport Beach CA, 92660-4803
June 11, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
F Street, N.E.
Washington, DC 20549
Attention: Stacie Gorman
Re: Blue Acquisition Corp./Cayman
Registration Statement on Form S-1
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.
Very
truly yours,
/s/
Ketan Seth
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CORRESP 1 filename1.htm BLUE ACQUISITION CORP. 1601 Anita Lane Newport Beach CA, 92660-4803 June 11, 2025 VIA EDGAR 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 Registration Statement on Form S-1 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. Very truly yours, /s/ Ketan Seth Ketan Seth Chief Executive Officer cc: Stuart Neuhauser, Ellenoff Grossman & Schole LLP Lijia Sanchez, Ellenoff Grossman & Schole LLP