Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 258

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 258
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 or geographic region
for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company
is subject to all of the risks associated with early stage and emerging growth companies.

As of June 30, 2025, the Company had not commenced
any operations. All activities from January 13, 2025 (inception) through June 30, 2025 are related to the Company’s formation and
the proposed initial public offering (“Proposed Public Offering”), which are described below. The Company will not generate
any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating
income in the form of interest income from the proceeds derived from the Proposed Public Offering. The Company has selected December
31 as its fiscal year end.

The Company’s sponsor is Blueport Acquisition
Corporation (the “Sponsor”), a Nevada corporation. The Company’s ability to commence operations is contingent upon
obtaining adequate financial resources through a Proposed Public Offering of 5,000,000 units (the “Units” and, with respect
to the shares of Class A ordinary shares included in the Units being offered, the “Public Shares”) at $10.00 per Unit (or
5,750,000 Units if the underwriters’ over-allotment option is exercised in full), which is discussed in Note 3, and the sale of
186,000 units (or 197,250 units if the underwriters’ over-allotment option is exercised in full) (the “Private Units”)
at a price of $10.00 per Private Unit in a private placement to the Sponsor that will close simultaneously with the Proposed Public Offering
(see Note 4).

The Company’s management has broad
discretion with respect to the specific application of the net proceeds of the Proposed Public Offering and the sale of the Private
Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business
Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must
complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as
defined below) (excluding the deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the
time of the agreement to enter into an initial Business Combination. The Company will only complete