{"filing":{"accession_number":"0001104659-26-094858","cik":"0002050501","ticker":"BLUWW","company_name":"Blue Water Acquisition Corp. III","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-11","primary_document":"tm2622935d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2050501/000110465926094858/tm2622935d1_8k.htm"},"events":[{"id":27155,"run_id":24733,"accession_number":"0001104659-26-094858","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Blue Water Acquisition Corp. III issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $750,000 to its sponsor on August 11, 2026, documenting an additional $250,000 advance for working capital. The note is convertible into up to 75,000 New Units (each comprising one Class A ordinary share and one-half warrant), representing both a material debt obligation and a dilutive equity issuance.","company_name":"Blue Water Acquisition Corp. III","ticker":"BLUWW","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28564,"accession_number":"0001104659-26-094858","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Blue Water Acquisition Corp. III issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $750,000 to its sponsor on August 11, 2026, documenting an additional $250,000 advance for working capital. This represents the creation of a new direct financial obligation—a convertible debt instrument—which falls squarely within debt_issuance. The note is material to a SPAC's financial position and liquidity, particularly as it documents the sponsor's continued financial support ahead of a business combination.\"","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"","ticker":null,"filing_date":""},{"id":28565,"accession_number":"0001104659-26-094858","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses creation of a direct financial obligation. The filing incorporates Item 1.01 by reference, which typically covers material acquisitions or transactions that create new debt or financial obligations. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"","ticker":null,"filing_date":""},{"id":28566,"accession_number":"0001104659-26-094858","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of a convertible note (Amended and Restated Working Capital Note) that is convertible into up to 75,000 New Units, each comprising one Class A ordinary share and one-half warrant. The reliance on Section 4(a)(2) of the Securities Act confirms this is a private placement of equity securities. This is a material dilutive issuance typical of SPAC financing arrangements.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28564,"accession_number":"0001104659-26-094858","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Blue Water Acquisition Corp. III issued an amended and restated convertible unsecured promissory note in the aggregate principal amount of $750,000 to its sponsor on August 11, 2026, documenting an additional $250,000 advance for working capital. This represents the creation of a new direct financial obligation—a convertible debt instrument—which falls squarely within debt_issuance. The note is material to a SPAC's financial position and liquidity, particularly as it documents the sponsor's continued financial support ahead of a business combination.\"","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"Blue Water Acquisition Corp. III","ticker":"BLUWW","filing_date":"2026-08-12"},{"id":28565,"accession_number":"0001104659-26-094858","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses creation of a direct financial obligation. The filing incorporates Item 1.01 by reference, which typically covers material acquisitions or transactions that create new debt or financial obligations. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"Blue Water Acquisition Corp. III","ticker":"BLUWW","filing_date":"2026-08-12"},{"id":28566,"accession_number":"0001104659-26-094858","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of a convertible note (Amended and Restated Working Capital Note) that is convertible into up to 75,000 New Units, each comprising one Class A ordinary share and one-half warrant. The reliance on Section 4(a)(2) of the Securities Act confirms this is a private placement of equity securities. This is a material dilutive issuance typical of SPAC financing arrangements.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:07:39.235931+00:00","company_name":"Blue Water Acquisition Corp. III","ticker":"BLUWW","filing_date":"2026-08-12"}]}