Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 208

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 208
---
 one Class A ordinary share) that are purchased in this offering, which we refer to collectively as our securities, by U.S. Holders (as defined below) and Non-U.S. Holders (as defined below).

Because the components of a unit are generally separable at the option of the holder, the holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of the underlying Class A ordinary share or rights components of the unit. As a result, the discussion below with respect to holders of Class A ordinary shares and rights should also apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and rights that constitute the units).

This discussion is limited to certain United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset under the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and rights will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of United States federal income taxation that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including:

| ● | our                                           
 founders, the sponsor, officers or directors; |

| ● | financial                                    
 institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers                                                    
 that are subject to the mark-to-market tax accounting rules; |

| ● | S             
 Corporations; |

| ● | tax-exempt 
 entities;  |

| ● | individual                                          
 retirement accounts or other tax deferred accounts; |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | insurance  
 companies; |

<div align='center'>119</div>

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | expatriates                                         
 or former long-term residents of the United States; |

| ● | persons                                                                                       
 that actually or constructively own five percent or more of our voting shares or five percent 
 or more of the total value of our shares;                                                     |

| ● | persons