Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 209

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 209
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 that acquired our securities pursuant to an exercise of employee share options, in connection    
 with employee share incentive plans or otherwise as compensation or in connection with services; |

| ● | persons                                                                                   
 that hold our securities as part of a straddle, constructive sale, hedging, conversion or 
 other integrated or similar transaction;                                                  |

| ● | persons                                                                                          
 required to accelerate the recognition of any item of gross income with respect to Class A       
 ordinary shares or rights as a result of such income being recognized on an applicable financial 
 statement;                                                                                       |

| ● | U.S. Holders                                      
 whose functional currency is not the U.S. dollar; |

| ● | controlled               
 foreign corporations; or |

| ● | passive                       
 foreign investment companies. |

Moreover, the discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, so as to result in United States federal income tax consequences different from those discussed below. Furthermore, this discussion does not address any aspect of United States federal non-income tax laws, such as alternative minimum gift, estate or Medicare contribution tax laws, or state, local or non-U.S. tax laws.

We have not sought, and will not seek, a ruling from the Internal Revenue Service (the “IRS”) as to any United States federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not change the accuracy of the statements in this discussion.

As used herein, the term “U.S. Holder” means a beneficial owner of units, Class A ordinary shares or rights who or that is, for United States federal income tax purposes:

| ● | an                                                   
 individual citizen or resident of the United States; |

| ● | a                                                                                           
 corporation (or other entity treated as a corporation for United States federal income      
 tax purposes) that is created or organized (or treated as created or organized) in or under 
 the laws of the United States, any state thereof or the District of Columbia;               |

| ● | an                                                                                        
 estate the income of which is subject to United States federal income taxation regardless 
 of its source; or                                                                         |

| ● | a                                                                                           
 trust if (A) a court within the