Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 109

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 109
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 will be recognized and enforced in the courts of the Cayman Islands at common law, without any re-examination of the merits of the underlying dispute, by an action commenced on the foreign judgment debt in the Grand Court of the Cayman Islands, provided such judgment:

| ● | is                                                  
 given by a foreign court of competent jurisdiction; |

| ● | imposes                                                                                    
 on the judgment debtor a liability to pay a liquidated sum for which the judgment has been 
 given;                                                                                     |

| ● | is     
 final; |

| ● | is                                            
 not in respect of taxes, a fine or a penalty; |

| ● | was                        
 not obtained by fraud; and |

| ● | is                                                                                         
 not of a kind the enforcement of which is contrary to natural justice or the public policy 
 of the Cayman Islands.                                                                     |

Subject to the above limitations, in appropriate circumstances, a Cayman Islands court may give effect in the Cayman Islands to other kinds of final foreign judgments such as declaratory orders, orders for performance of contracts and injunctions.

As a result of all of the above, public shareholders may have more difficulty in protecting their interests in the face of actions taken against the management, members of the board of directors or controlling shareholders than they would as public shareholders of a United States-incorporated company.

<div align='center'>63

USE OF PROCEEDS</div>

We estimate that the net proceeds of this offering, together with the funds we will receive from the sale of the private units, will be as set forth in the following table:

| Gross proceeds                                                                                                                       |     | Without   
 Over-     
 Allotment 
 Option    |            |     | Over-     
 Allotment 
 Option    
 Exercised |            |   |
|:-------------------------------------------------------------------------------------------------------------------------------------|:----|:----------|-----------:|:----|:----------|-----------:|:--|
| From                                                                                                                                 
 offering                                                                                                                             |     | $         | 69,000,000 |     | $         | 79,350,000 |   |
| From                                                                                                                                 
 private placement                                                                                                                    |     |           |  2,990,000 |     |           |  3,150,000 |   |
| Total                                                                                                                                
 gross proceeds                                                                                                                       |     | $         | 71,990,000 |     | $         | 82,500,000 |   |
| Estimated                                                                                                                            
 offering expenses(1)                                                                                                                 |     |           |            |     |           |