
July 22, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0213
Re: | | Blue Gold Limited – Registration Statement on Form F-1 (File No. 333-288744) |
Ladies and Gentlemen:
Please accept this letter as an amendment to the Registration
Statement on Form F-1 (File No. 333-288744) filed with the Securities and Exchange Commission on July 18, 2025, to include the delaying
amendment language required by Rule 473 of the Securities Act of 1933, as amended, as follows:
“The registrant hereby amends this registration
statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which
specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities
Act of 1933, as amended, or until the registration statement shall become effective on such date as the Securities and Exchange Commission,
acting pursuant to said Section 8(a), may determine.”
If you have any questions, please contact Brian D. Hirshberg
(212-506-2176) of Mayer Brown LLP.
Sincerely, |
|
/s/ Andrew Cavaghan |
Andrew Cavaghan
Chief Executive Officer
Blue Gold Limited |