Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 199

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 199
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 the securities laws of the United States or any state in the United States.

There is no statutory enforcement in the Cayman Islands of judgments obtained in the United States, although the courts of the Cayman Islands will in certain circumstances recognize and enforce a foreign judgment, without any re-examination or re-litigation of matters adjudicated upon, provided such judgment:

| ● | is                                                  
 given by a foreign court of competent jurisdiction; |

| ● | imposes                                                                                    
 on the judgment debtor a liability to pay a liquidated sum for which the judgment has been 
 given;                                                                                     |

| ● | is     
 final; |

| ● | is                                            
 not in respect of taxes, a fine or a penalty; |

| ● | was                        
 not obtained by fraud; and |

| ● | is                                                                                         
 not of a kind the enforcement of which is contrary to natural justice or the public policy 
 of the Cayman Islands.                                                                     |

Subject to the above limitations, in appropriate circumstances, a Cayman Islands court may give effect in the Cayman Islands to other kinds of final foreign judgments such as declaratory orders, orders for performance of contracts and injunctions.

Special Considerations for Exempted Companies. We are an exempted company with limited liability (meaning our public shareholders have no liability, as members of the company, for liabilities of the company over and above the amount paid for their shares) under the Companies Act. The Companies Act distinguishes between ordinary resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business mainly outside of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially the same as for an ordinary company except for the exemptions and privileges listed below:

| ● | annual                                                                                             
 reporting requirements are minimal and consist mainly of a statement that the company has          
 conducted its operations mainly outside of the Cayman Islands and has complied with the provisions 
 of the Companies Act;                                                                              |

| ● | an                                                                
 exempted company’s register of members is not open to inspection; |

| ● | an                                                                
 exempted company does not have to hold an annual general meeting; |

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| ● | an                                                                                       
 exempted company may not issue negotiable or bearer shares, but may issue shares with no 
 par value;                                                                               |

| ● | an                                                                                       
 exempted company may obtain an undertaking against the imposition of any future taxation 
 (such undertakings are usually given for 20