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SEC Company Response from Bluerock Acquisition (BLRK) — Dec 8, 2025

Bluerock Acquisition Corp.
Date: Dec. 8, 2025 · CIK: 0002081532 · Accession: 0001213900-25-119340

Offering / Registration Process

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File numbers found in text: 333-291337

Date
December 8, 2025
Author
President
Form
CORRESP
Company
Bluerock Acquisition Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Re: Bluerock Acquisition Corp. Registration Statement on Form S-1 Filed November 6, 2025, as amended File No. 333-291337

Dear Ms. Bagley:

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Bluerock Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on December 10, 2025, or as soon thereafter as practicable.

Please call Elliott Smith of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

[ Signature Page Follows ]

Very truly yours,
By:
/s/ Jordan B. Ruddy

Show Raw Text
CORRESP
 1
 filename1.htm

 Bluerock Acquisition Corp.

 919 Third Avenue

 New York, New York 10022

 December 8, 2025

 VIA EDGAR

 Katherine Bagley

 Division of Corporation Finance

 Office of Industrial Applications and Services

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549-3233

 Re:
 Bluerock Acquisition Corp.

 Registration Statement on Form S-1

 Filed November 6, 2025, as amended

 File No. 333-291337

 Dear Ms. Bagley:

 Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Bluerock Acquisition Corp. respectfully requests that
the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern
Time on December 10, 2025, or as soon thereafter as practicable.

 Please call Elliott Smith
of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

 [ Signature Page Follows ]

 Very truly yours,

 By:
 /s/ Jordan B. Ruddy

 Name:
 Jordan B. Ruddy

 Title:
 President

 cc: Elliott Smith, Perkins Coie LLP

 [ Signature Page to Acceleration Request ]