<SEC-DOCUMENT>0001185185-25-000863.txt : 20250728
<SEC-HEADER>0001185185-25-000863.hdr.sgml : 20250728
<ACCEPTANCE-DATETIME>20250728172958
ACCESSION NUMBER:		0001185185-25-000863
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20250331
FILED AS OF DATE:		20250728
DATE AS OF CHANGE:		20250728
EFFECTIVENESS DATE:		20250728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Blue Acquisition Corp/Cayman
		CENTRAL INDEX KEY:			0002059654
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42699
		FILM NUMBER:		251156793

	BUSINESS ADDRESS:	
		STREET 1:		1601 ANITA LANE
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		9179126906

	MAIL ADDRESS:	
		STREET 1:		1601 ANITA LANE
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>baccnt10q072825.htm
<DESCRIPTION>FORM NT 10-Q
<TEXT>
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<!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0in; margin-bottom: 0in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 16pt"><b>UNITED
STATES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 16pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Washington,
D.C. 20549</b></font></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&nbsp;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 16pt"><b>FORM
12b-25</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&nbsp;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTIFICATION
OF LATE FILING</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Check
One):&nbsp; &#9744;&nbsp;Form 10-K &nbsp;&#9744; Form 20-F &nbsp;&#9744; Form 11-K &nbsp;&#9746;&nbsp; Form 10-Q &nbsp;&#9744; Form 10-D
&nbsp;&#9744; Form N-CEN &nbsp;&#9744; &nbsp;Form N-CSR</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
Period Ended: <u>March 31, 2025&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;&nbsp;Transition
Report on Form 10-K</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;&nbsp;Transition
Report on Form 20-F</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;&nbsp;Transition
Report on Form 11-K</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;&nbsp;Transition
Report on Form 10-Q</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Transition Period Ended: _____________________________________</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Read
Instruction (on back page) Before Preparing Form. Please Print or Type.</i></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTHING
IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS VERIFIED ANY INFORMATION CONTAINED HEREIN.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
I &ndash; REGISTRANT INFORMATION</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Full Name of Registrant</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Blue Acquisition Corp.</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former Name if Applicable</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Address of Principal Executive Office <br />
(Street and Number)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1601 Anita Lane</font> <font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">City, State and Zip Code</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Newport Beach&nbsp;CA,&nbsp;92660-4803</font></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
II &ndash; RULES 12b-25(b) AND (c)</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed (Check box if appropriate)</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion
    thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report
    or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the
    fifth calendar day following the prescribed due date; and</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">&nbsp;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">&nbsp;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    accountant&rsquo;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
III &ndash; NARRATIVE</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State
below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not
be filed within the prescribed time period.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&nbsp;</i></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant is unable to file its Form 10-Q for the quarterly period ended March 31, 2025 within the prescribed time period without unreasonable
effort or expense because additional time is needed to finalize the financial statements to be included in such report. The Registrant
anticipates that it will file its Form 10-Q within the five-day grace period provided by Rule 12b-25 of the Securities Exchange Act of
1934, as amended.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&nbsp;</i></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
IV &ndash; OTHER INFORMATION</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Name and telephone number of person to contact in regard to this notification</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 32%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">David Bauer</font></td>
    <td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 32%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">646</font></td>
    <td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 32%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">543-5060</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Area Code)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Telephone Number)</font></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment
Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s)
been filed? If answer is no, identify report(s).</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">__________________________________________________________________________
&#9746; Yes&nbsp; &#9744; No</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or portion thereof?</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">__________________________________________________________________________
&#9744; Yes&nbsp; &#9746; No</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: right; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why
a reasonable estimate of the results cannot be made.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0.5in; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant is currently in the preliminary stage of preparing the financial statements for the quarterly period ended March 31, 2025,
and as a result, a reasonable estimate of the results of operations cannot be made at this time. The Registrant does not have a corresponding
period for the prior fiscal year against which to compare the results of operations of the quarterly period ended March 31, 2025.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="text-align: center; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 30%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 40%; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Blue
    Acquisition Corp.</font></td>
    <td style="text-align: center; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 30%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="text-align: center; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Name
    of Registrant as Specified in Charter)</b></font></td>
    <td style="text-align: center; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has
caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 60%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    July 28, 2025</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 4%; text-align: left"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</font></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 36%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    David Bauer</i></font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="text-align: left; font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">David
    Bauer</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="text-align: left; font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0in 0in 0in 0; text-align: justify"></p>

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