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CORRESP Filing

Blue Acquisition Corp/Cayman
Date: June 11, 2025 · CIK: 0002059654 · Accession: 0001185185-25-000613

Offering / Registration Process

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File numbers found in text: 333-287281

Date
June 11, 2025
Author
Managing Director
Form
CORRESP
Company
Blue Acquisition Corp/Cayman

Letter

Re: Blue Acquisition Corp./Cayman

June 11, 2025

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

United States Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-287281

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), BTIG, LLC, as the representative of the underwriters of the offering, hereby join the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on June 12, 2025 at 4:30 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through June 11, 2025, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus dated June 10, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[ Signature Page Follows ]

Very
truly yours,
BTIG, LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 June
11, 2025

 VIA
EDGAR

 Division
of Corporation Finance

 Office
of Real Estate & Construction

 United
States Securities and Exchange Commission

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Blue
 Acquisition Corp./Cayman

 Registration
 Statement on Form S-1

 File
 No. 333-287281

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the "Securities Act"), BTIG, LLC, as the representative of the underwriters of the offering, hereby join the request
of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective
on June 12, 2025 at 4:30 p.m., Eastern time, or as soon thereafter as practicable.

 Pursuant
to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf
of the several underwriters, wish to advise you that, through June 11, 2025, we distributed to each underwriter or dealer, who is reasonably
anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of
the Preliminary Prospectus dated June 10, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 We
have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 [ Signature
Page Follows ]

 Very
truly yours,

 BTIG, LLC

 By:
 /s/ Paul Wood

 Name:
 Paul Wood

 Title:
 Managing Director