Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 278

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 278
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 jurisdiction in which the
offer or solicitation is not authorized or is unlawful.

<div align='center'>$50,000,000

Blueport Acquisition Ltd

5,000,000 Units

PROSPECTUS

Sole Book-Running Manager

A.G.P.

, 2025

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 13. Other Expenses of Issuance and Distribution.

The estimated expenses payable by us in connection
with the offering described in this registration statement (other than the underwriting discount and commissions) will be as follows:

| Initial trustee fee                      |     | $ |         6,500 |
| Underwriter Accountable Expenses         |     |   |       100,000 |
| Transfer agent fee                       |     |   |         7,000 |
| SEC Registration Fee / FINRA filing fee  |     |   | 12,707/10,850 |
| Accounting fees and expenses / Bookeeper |     |   | 70,000/15,000 |
| Nasdaq listing fees                      |     |   |        80,000 |
| Printing and engraving expenses          |     |   |        18,000 |
| Legal fees and expenses                  |     |   |       250,000 |
| Underwriter non-accountable expenses     |     |   |        20,000 |
| Miscellaneous(1)                         |     |   |        19,943 |
| Total                                    |     | $ |       610.000 |

| (1) | This                                                                                                                                        
 amount represents additional expenses that may be incurred by the company in connection with the offering over and above those specifically 
 listed above, including other service fees and mailing costs.                                                                               |

Item 14. Indemnification of Directors and Officers.

Cayman Islands law does not limit the extent to which
a company’s memorandum and articles of association may provide for indemnification of officers and directors, except to the extent
any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against
civil fraud or the consequences of committing a crime. Our post-offering amended and restated memorandum and articles of association will
provide for indemnification of our officers and directors to the maximum extent permitted by law, including for any liability incurred
in their capacities as such, except through their own actual fraud, willful default or willful neglect.

Insofar as indemnification