Blue Water Acquisition Corp.
15 E. Putnam Avenue
Suite 363
Greenwich, CT 06830
December 10, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Asia Timmons-Pierce
| Re: | Blue Water Acquisition Corp. | |
| Registration Statement on Form S-1, as amended | ||
| Initially filed September 3, 2020 | ||
| File No. 333-248569 |
Dear Ms. Timmons-Pierce:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Blue Water Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on December 14, 2020, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Joseph Hernandez |
| Joseph Hernandez |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Loeb & Loeb LLP |
