Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 239

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 239
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 any such transaction described in clause (i), (ii), (iii) or (iv) above is to be settled by delivery
of shares of capital stock of the company or such other securities, in cash or otherwise.

Prior to this offering, there
was no public market for our securities. Consequently, the initial public offering price for the units was determined by negotiations
between us and the underwriters. Among the factors considered in determining the initial public offering price were the history and prospects
of companies whose principal business is the acquisition of other companies, prior offerings of those companies, our management, our capital
structure, and currently prevailing general conditions in the equity securities markets, including current market valuations of publicly
traded companies considered comparable to our company. We cannot assure you, however, that the price at which the units, ordinary shares
or rights will sell in the public market after this offering will not be lower than the initial public offering price or that an active
trading market in our units, ordinary shares or rights will develop and continue after this offering.

We have applied to have our units
listed on Nasdaq under the symbol “BPAC”.

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The following table shows the
underwriting discounts and commissions that we are to pay to the underwriters in connection with this offering.

|                                        |     | Per Unit |       |     | Total |            |
|:---------------------------------------|:----|:---------|------:|:----|:------|-----------:|
| Public offering price(1)               |     | $        | 10.00 |     | $     | 50,000,000 |
| Underwriting discounts and commissions |     | $        |  0.35 |     | $     |  1,750,000 |
| Proceeds, before expenses, to us       |     | $        |  9.65 |     | $     | 48,250,000 |

| (1) | Includes                                                                                                                                      
 (i) $0.15 per unit, or $750,000 (or $862,500 if the underwriters’ over-allotment option is exercised in full) in the aggregate,               
 payable to the underwriters in cash upon the consummation of this initial public offering, and (ii) $0.20 per unit, or $1,000,000 (or         
 $1,150,000 if the underwriters’ over-allotment option is exercised in