Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 132

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 132
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the acquisition of, or merger with, a company which does not need substantial additional capital but which desires to establish a public
trading market for its shares, while avoiding what it may deem to be adverse consequences of undertaking a public offering itself. These
include time delays, significant expense, loss of voting control and compliance with various U.S. Federal and state securities laws. In
the alternative, we may seek to consummate a business combination with a company that may be in its early stages of development or growth.
While we may seek to effect simultaneous business combinations with more than one target business, we will probably have the ability,
as a result of our limited resources, to effect only a single business combination.

We have not identified a target business

To date, we have not selected
any target business on which to concentrate our search for a business combination. None of our officers, directors, initial shareholders
and other affiliates has engaged in discussions on our behalf with representatives of other companies regarding the possibility of a potential
merger, share exchange, asset acquisition or other similar business combination with us, nor have we, nor any of our agents or affiliates,
been approached by any candidates (or representatives of any candidates) with respect to a possible business combination with our company.

Subject to the limitations that
a target business have a fair market value of at least 80% of the balance in the trust account (excluding any deferred underwriting discounts
and commissions and taxes payable on the income earned on the trust account) at the time of the execution of a definitive agreement for
our initial business combination, as described below in more detail, we will have virtually unrestricted flexibility in identifying and
selecting a prospective acquisition candidate. We have not established any other specific attributes or criteria (financial or otherwise)
for prospective target businesses. Accordingly, there is no basis for investors in this offering to evaluate the possible merits or risks
of the target business with which we may ultimately complete a business combination. To the extent we effect a business combination with
a company or an entity in its early stage of development or growth, including entities without established records of sales or earnings,
we may be affected by numerous risks inherent in the business and operations of early stage or potential emerging growth companies. Although
our management will endeavor to evaluate the risks inherent in a particular target business, we cannot assure you that we will properly
ascertain or assess all significant risk factors.

Sources of target businesses

We anticipate that target business
candidates will be brought to our attention from various unaff