TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 14, 2024 Richard Leggett Chief Executive Officer Blue Ocean Acquisition Corp 2 Wisconsin Circle 7th Floor Chevy Chase, MD 20815 Re: Blue Ocean Acquisition Corp Preliminary Proxy Statement Filed April 26, 2024 File No. 001-41112 Dear Richard Leggett: 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 cc: Kenny S. Terrero, Esq.