SEC Comment Letter for Blue Water Acquisition Corp. IV (BWIV) — Jan 15, 2026
Blue Water Acquisition Corp. IV
Date: Jan. 15, 2026 · CIK: 0002082847 · Accession: 0000000000-26-000578
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291959
Letter
Re: Blue Water Acquisition Corp. IV Registration Statement on Form S-1 Filed December 5, 2025 File No. 333-291959 Dear Joseph Hernandez:
January 15, 2026
Joseph Hernandez Chief Executive Officer Blue Water Acquisition Corp. IV 15 E. Putnam Avenue Suite 363 Greenwich, CT 06830
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 Pam Howell at 202-551-3357 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 15, 2026 Joseph Hernandez Chief Executive Officer Blue Water Acquisition Corp. IV 15 E. Putnam Avenue Suite 363 Greenwich, CT 06830 Re: Blue Water Acquisition Corp. IV Registration Statement on Form S-1 Filed December 5, 2025 File No. 333-291959 Dear Joseph Hernandez: 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 Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction </TEXT> </DOCUMENT>