BoluoC Acquisition Corp is a SPAC incorporated in the Cayman Islands in June 2025 with no operations, revenues, or products of its own. Its sole purpose is to raise capital through an IPO and use those proceeds to acquire a private operating business, taking it public through a merger. BoluoC is raising $60M (up to $69M if the overallotment option is exercised) by selling units at $10.00 each, with 100% of gross IPO proceeds held in a trust account invested in U.S. Treasuries. BoluoC has 18 months from IPO close to complete a business combination, extendable to 21 months. The sponsor, Lykos International, is controlled by Ya Lu Lin, a Taiwan-based entrepreneur with a background in blockchain, web3, and consumer technology. BoluoC's target search is unrestricted by industry or geography, except it explicitly excludes businesses based in or primarily operating in mainland China, Hong Kong, or Macau. The sponsor follows the standard SPAC structure, acquiring insider shares at a nominal cost of roughly $0.014 per share versus the $10.00 public offering price, representing approximately 20% of post-IPO shares outstanding. This creates a meaningful incentive for the sponsor to complete any deal regardless of quality. Public shareholders can redeem shares at approximately $10.00 if they choose not to participate in a given business combination. Notable conflicts include shared fiduciary duties between BoluoC directors and a competing SPAC, MMTX, and an independent director simultaneously serving as CFO of two other SPACs.