Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 160

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 160
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 all audit services and permitted non-audit services to be performed by our independent auditor, 
 including the fees and terms of the services to be performed;                                   |

| ● | appointing                            
 or replacing the independent auditor; |

| ● | determining                                                                                    
 the compensation and oversight of the work of the independent auditor (including resolution    
 of disagreements between management and the independent auditor regarding financial reporting) 
 for the purpose of preparing or issuing an audit report or related work; and                   |

| ● | establishing                                                                               
 procedures for the receipt, retention and treatment of complaints received by us regarding 
 accounting, internal accounting controls or reports which raise material issues regarding  
 our financial statements or accounting policies.                                           |

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Financial experts on audit committee

The audit committee will at all times be composed exclusively of independent directors who are “financially literate” as defined under the Nasdaq Stock Market Listing Rules as being able to read and understand fundamental financial statements, including a company’s balance sheet, income statement and cash flow statement.

In addition, we must certify to Nasdaq that the committee will have, at least one member who has past employment experience in finance or accounting, requisite professional certification in accounting, or other comparable experience or background that results in the individual’s financial sophistication. The board of directors has determined that [____] is qualified as an “audit committee financial expert,” as defined under the rules and regulations of the SEC.

Corporate governance and nominating committee

Effective as of the date of this prospectus, we will establish a compensation committee of the board of directors, which will consist of [____], [____] and [____] , each of whom is an independent director under the Nasdaq Stock Market Listing Rules. [____] will be the Chairperson of the compensation committee. The compensation committee’s duties, which will be specified in our Compensation Committee Charter, will include, but are not limited to:

Guidelines for selecting director nominees

The guidelines for selecting nominees, which will be specified in the Corporate Governance and Nominating Committee Charter, generally provide that persons to be nominated:

| ● | should                                                                                          
 have demonstrated notable or significant achievements in business, education or public service; |

| ● | should                                                                                          
 possess the requisite intelligence, education and experience to make a significant contribution 
 to the board of directors and bring a range of skills, diverse perspectives and backgrounds     
 to its deliberations; and                                                                       |

| ● | should                                                                                       
 have the highest ethical standards, a strong sense of professionalism and intense