Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 111

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 111
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| (2) | No                                                                                       
 discounts or commissions will be paid with respect to the purchase of the private units. |

| (3) | The                                                                                                                                     
 funds held in the trust account (which shall initially be 100% of the proceeds from the offering) may, but need not, be used to pay our 
 expenses relating to completing our initial business combination, including deferred underwriting discounts and commissions payable to  
 the underwriters in an amount of 2.0% of the total gross proceeds raised in the offering described below.                               |

| (4) | The                                                                                                                        
 amount of proceeds not held in the trust account will remain constant at $500,000 even if the over-allotment is exercised. |

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| (5) | These                                                                                                                                      
 are estimates only. Our actual expenditures for some or all of these items may differ from the estimates set forth herein. For example,    
 we may incur greater legal and accounting expenses than our current estimates in connection with negotiating and structuring our initial   
 business combination based upon the level of complexity of that business combination. We do not anticipate any change in our intended      
 use of proceeds, other than fluctuations among the current categories of allocated expenses, which fluctuations, to the extent they exceed 
 current estimates for any specific category of expenses, would be deducted from our excess working capital.                                |

Our sponsor has agreed to purchase an aggregate of 186,000 private units at a price of $10.00 per private unit ($186,000 in the aggregate) in a private placement that will occur simultaneously with the closing of this offering. Our sponsor has further agreed that if the over-allotment option is exercised by the underwriters, it will purchase from us at a price of $10.00 per private unit an additional number of private units (up to a maximum of 197,250 private units) pro rata with the amount of the over-allotment option exercised so that at least $10.00 per share sold to the public (or 100% of the gross proceeds) in this offering is held in trust. These additional private units will be purchased in a private placement that will occur simultaneously with the purchase of units resulting from the exercise of the over-allotment option. All of the proceeds we receive from these purchases will be placed in the trust account described below.

$50,000,000, or $57,500,000 if the over-allotment option is exercised in full, of