Blue Water Acquisition Corp.
15 E. Putnam Avenue, Suite 363
Greenwich, CT 06830
VIA EDGAR
July 21, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Chris Edwards
| Re: | Blue Water Acquisition Corp. |
| Amendment No. 2 to Registration Statement on Form S-4 (the “Registration Statement”) | |
| Filed July 19, 2021 | |
| File No. 333-256116 |
Ladies and Gentlemen:
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 4:30 p.m. ET on Friday, July 23, 2021, or as soon as practicable thereafter.
| Very truly yours, | |
| /s/ Joseph Hernandez | |
| Joseph Hernandez | |
| Chief Executive Officer |
cc: Ellenoff Grossman & Schole LLP
