Company: BPAC
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001185185-25-000273
Chunk: 197

Company: Blueport Acquisition Ltd
Filing Date: 2025-04-09
Form: DRS
Chunk 197
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 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                                                                                          
 that acquired our securities pursuant to an exercise of employee share options, in connection    
 with employee share incentive plans or otherwise as compensation or in connection with services; |

| ● | persons                                                                                   
 that hold our securities as part of a straddle, constructive sale, hedging, conversion or 
 other integrated or similar transaction;                                                  |

| ● | persons                                                                                          
 required to accelerate the recognition of any item of gross income with respect to Class A       
 ordinary shares or rights as a result of such income being recognized on an applicable financial 
 statement;                                                                                       |

| ● | U.S. Holders                                      
 whose functional currency is not the U.S. dollar; |

| ● | controlled               
 foreign corporations; or |

| ● | passive                       
 foreign investment companies. |

Moreover, the discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, so as to result in United States federal income tax consequences different from those discussed below. Furthermore, this discussion does not address any aspect of United States federal non-income tax laws, such as alternative minimum gift, estate or Medicare contribution tax laws, or state, local or non-U.S. tax laws.

We have not sought, and will not seek