CORRESP 1 filename1.htm
bleuacacia ltd
c/o The Keffi Group Ltd.
500 Fifth Avenue
New York, New York 10110
 
November 16, 2021
 
VIA EDGAR
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Attn: Abby Adams
Laura Crotty
Eric Atallah
Daniel Gordon
 
RE: bleuacacia ltd (the “Company”)
Registration Statement on Form S-1
File No. 333-257240
 
Ladies and Gentlemen:
 
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-257240) be accelerated by the Securities and Exchange Commission to 4:00 P.M. Eastern time on November 17, 2021, or as soon as practicable thereafter.
 
We request that we be notified of such effectiveness by a telephone call to Valerie Ford Jacob of Freshfields Bruckhaus Deringer US LLP at (212) 284-4926 and that such effectiveness also be confirmed in writing.
 
 
Very truly yours,
   
 
bleuacacia ltd

By:
/s/ Thomas Northover
 
Name: Thomas Northover
 
Title: Executive Director

cc:
Jide Zetlin
 
bleuacacia ltd
cc:
Michael Levitt
 
Freshfields Bruckhaus Deringer US LLP