Company: BPAC
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001185185-25-000273
Chunk: 228

Company: Blueport Acquisition Ltd
Filing Date: 2025-04-09
Form: DRS
Chunk 228
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 forth in their report, thereon, appearing elsewhere in this prospectus, and are included in reliance on such report given on the authority of such firm as an experts in auditing and accounting.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

<div align='center'>134

Blueport Acquisition Ltd.

Financial Statements

INDEX TO AUDITED FINANCIAL STATEMENTS</div>

|                                                                                                               |     | Page |
| Report                                                                                                        
 of Independent Registered Public Accounting Firm (PCAOB ID: 3686)                                             |     | F-2  |
| Financial                                                                                                     
 Statements:                                                                                                   |     |      |
| Balance                                                                                                       
 Sheet as of February 28, 2025                                                                                 |     | F-3  |
| Statement                                                                                                     
 of Operations for the Period from January 13, 2025 (Inception) through February 28, 2025                      |     | F-4  |
| Statement                                                                                                     
 of Changes in Shareholder’s Equity for the Period from January 13, 2025 (Inception) through February 28, 2025 |     | F-5  |
| Statement                                                                                                     
 of Cash Flows for the Period from January 13, 2025 (Inception) through February 28, 2025                      |     | F-6  |
| Notes                                                                                                         
 to Financial Statements                                                                                       |     | F-7  |

<div align='center'>F-1

Report of Independent Registered