TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 18, 2023 Tristan Yopp Chief Financial Officer Bluescape Opportunities Acquisition Corp. 300 Crescent Court, Suite 1860 Dallas, TX 75201 Re: Bluescape Opportunities Acquisition Corp. Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 31, 2023 File No. 001-39666 Dear Tristan Yopp: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation