United States securities and exchange commission logo January 12, 2023 John Gregg Co-Chief Executive Officer BlueRiver Acquisition Corp. 250 West Nottingham Drive Suite 400 San Antonio, TX 78209 Re: BlueRiver Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed December 30, 2022 File No. 001-39961 Dear John Gregg: 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: Daniel J. Espinoza, Esq.