Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 241

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 241
---
 the open market may include short sales, purchases
to cover short positions, which may include purchases pursuant to the over-allotment option and stabilizing purchases, in accordance with
Regulation M under the Exchange Act.

| ● | Short sales involve secondary market sales by the underwriters of a greater number of units than it is required to purchase in the offering. |

| ● | “Covered” short sales are sales of units in an amount up to the number of units represented by the underwriters’ over-allotment option. |

| ● | “Naked” short sales are sales of units in an amount in excess of the number of units represented by the underwriters’ over-allotment option. |

| ● | Covering transactions involve purchases of units either pursuant to the over-allotment option or in the open market after the distribution has been completed in order to cover short positions. |

| ● | To close a naked short position, the underwriters must purchase units in the open market after the distribution has been completed. A naked short position is more likely to be created if the underwriters are concerned that there may be downward pressure on the price of the units in the open market after pricing that could adversely affect investors who purchase in the offering. |

| ● | To close a covered short position, the underwriters must purchase units in the open market after the distribution has been completed or must exercise the over-allotment option. In determining the source of units to close the covered short position, the underwriters will consider, among other things, the price of units available for purchase in the open market as compared to the price at which they may purchase units through the over-allotment option. |

| ● | Stabilizing transactions involve bids to purchase units so long as the stabilizing bids do not exceed a specified maximum. |

Purchases to cover short positions
and stabilizing purchases, as well as other purchases by the underwriters for their own account, may have the effect of preventing or
retarding a decline in the market price of the units. They may also cause the price of the units to be higher than the price that would
otherwise exist in the open market in the absence of these transactions. The underwriters may conduct these transactions in the over-the-counter
market or otherwise. If the underwriters commence any of these transactions, it may discontinue them at any time.

<div align='center'>129</div>

We estimate that our portion
of the total expenses of this offering payable by us will