Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 267

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 267
---
 United States of America, on June 26, 2025.

| Blueport        
 Acquisition Ltd |                              |
| By:             | /s/                          
 William Rosenstadt           |
| Name:           | William Rosenstadt           |
| Title:          | Chairman and Chief Executive 
 Officer                      |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints each of William Rosenstadt and Kulwant Sandher, each acting alone, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such person and in his name, place and stead, in any and all capacities, to sign this Registration Statement on Form S-1 (including all pre-effective and post-effective amendments and registration statements filed pursuant to Rule 462 under the Securities Act of 1933), and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming that any such attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities on June 26, 2025.

| Name                |     | Position                                                      |
| /s/                 
 William Rosenstadt  |     | Chairman and Chief Executive Officer                          |
| William Rosenstadt  |     | -principal executive officer                                  |
| /s/ Kulwant Sandher |     | Chief Financial Officer                                       |
| Kulwant Sandher     |     | -principal financial officer and principal accounting officer |

<div align='center'>Authorized representative IN THE UNITED STATES</div>

Pursuant to the requirements of Section 6(a) of
the Securities Act of 1933, the undersigned has signed this registration statement, solely in its capacity as the duly authorized
representative of Blueport Acquisition Ltd, in New York, New York, on the 26 day of June, 2025.

| By:    | /s/