SecProbe.io

CORRESP
 1
 filename1.htm

 Blue
Water Acquisition Corp. IV

 15
E. Putnam Avenue

 Suite
363

 Greenwich,
CT 06830

 March
17, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Real Estate & Construction

 100
F Street, N.E.

 Washington,
D.C. 20549

 RE:
 Blue
 Water Acquisition Corp. IV (the "Company")

 Registration
 Statement on Form S-1

 (File
 No. 333-291959) (the "Registration Statement")

 Ladies
and Gentlemen:

 The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern time, on March 19, 2026,
or as soon thereafter as practicable.

 The
Company hereby acknowledges that:

 ●
 Should
 the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare
 the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
 Statement;

 ●
 The
 action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
 does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
 and

 ●
 The
 Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
 or any person under the federal securities laws of the United States.

 If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461
of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel,
Loeb & Loeb LLP.

 [ Signature
page follows ]

 Very
 truly yours,

 Blue
 Water Acquisition Corp. IV

 By:
 /s/
 Joseph Hernandez

 Name:
 Joseph
 Hernandez

 Title:
 Chief
 Executive Officer