TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 28, 2022 Paul Bascobert Chief Executive Officer Blue Ocean Acquisition Corp 2 Wisconsin Circle, 7th Floor Chevy Chase, MD 20815 Re: Blue Ocean Acquisition Corp Form 10-K for the Fiscal Year Ending December 31, 2021 10-K filed March 30, 2022 File No. 001-41112 Dear Paul Bascobert: We have completed our review of your filing. 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 Real Estate & Construction