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

CORRESP
 1
 filename1.htm

 March
17, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Blue
 Water Acquisition Corp. IV

 Registration
 Statement on Form S-1

 File
 No. 333-291959

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned, as representative
of the underwriters for the proposed public offering of units of Blue Water Acquisition Corp. IV (the "Company") pursuant
to the above-referenced Registration Statement, hereby joins in the request of the Company for acceleration of the effective date of
the above-referenced Registration Statement so that it becomes effective at 4:00 p.m., Eastern time, on Thursday, March 19, 2026, or
as soon as possible thereafter.

 Pursuant
to Rule 460 of the General Rules and Regulations under the Securities Act, the undersigned advises you that there will be distributed
to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the
proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended, in connection with the above-referenced proposed offering.

 [ Signature
Page Follows ]

 Very
 truly yours,

 BTIG,
 LLC

 By:

 /s/
 Paul Wood

 Name:

 Paul
 Wood

 Title:

 Managing
 Director

 [ Signature
Page to SEC Letter from Underwriters Requesting Acceleration of Effectiveness ]

<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>