Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 110

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 110
---
daq listing fee and a portion of the legal and accounting 
 fees, have been paid from the funds we borrowed from our sponsor, described below. These       
 funds will be repaid out of the proceeds of this offering available to us. If we determine     
 not to proceed with the offering, such amounts will not be repaid.                             |

| (2) | No                                                                                       
 discounts or commissions will be paid with respect to the purchase of the private units. |

| (3) | The                                                                                                
 funds held in the trust account (which shall initially be 100% of the proceeds from the offering)  
 may, but need not, be used to pay our expenses relating to completing our initial business         
 combination, including deferred underwriting discounts and commissions payable to the underwriters 
 in an amount of 2.0% of the total gross proceeds raised in the offering described below.           |

| (4) | The                                                                                      
 amount of proceeds not held in the trust account will remain constant at $1,251,000 even 
 if the over-allotment is exercised.                                                      |

<div align='center'>64</div>

| (5) | These                                                                                             
 are estimates only. Our actual expenditures for some or all of these items may differ from        
 the estimates set forth herein. For example, we may incur greater legal and accounting expenses   
 than our current estimates in connection with negotiating and structuring our initial business    
 combination based upon the level of complexity of that business combination. We do not anticipate 
 any change in our intended use of proceeds, other than fluctuations among the current categories  
 of allocated expenses, which fluctuations, to the extent they exceed current estimates for        
 any specific category of expenses, would be deducted from our excess working capital.             |

Our sponsor has agreed to purchase an aggregate of 299,000 private units at a price of $10.00 per private unit ($2,990,000 in the aggregate) in a private placement that will occur simultaneously with the closing of this offering. Our sponsor has further agreed that if the over-allotment option is exercised by the underwriters, it will purchase from us at a price of $10.00 per private unit an additional number of private units (up to a maximum of 315,000 private units) pro rata with the amount of the over-allotment option exercised so that at least $10.00 per share sold to the public (or 100% of the gross proceeds) in this offering is held in trust. These additional private units will