Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 133

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 133
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iliated sources, including investment bankers, venture capital funds, private
equity funds, leveraged buyout funds, management buyout funds and other members of the financial community. Target businesses may be brought
to our attention by such unaffiliated sources as a result of being solicited by us through calls or mailings which will not commence until
after the completion of this offering. These sources may also introduce us to target businesses they think we may be interested in on
an unsolicited basis, since many of these sources will have read this prospectus and know what types of businesses we are targeting. Our
officers and directors, as well as their respective affiliates, may also bring to our attention target business candidates that they become
aware of through their business contacts as a result of formal or informal inquiries or discussions they may have, as well as attending
trade shows or conventions. While we do not presently anticipate engaging the services of professional firms or other individuals that
specialize in business acquisitions on any formal basis, we may engage these firms or other individuals in the future, in which event
we may pay a finder’s fee, consulting fee or other compensation to be determined in an arm’s length negotiation based on the
terms of the transaction. In addition, we may pay our existing officers, directors, special advisors or initial shareholders, or any entity
with which they are affiliated, a finder’s fee, consulting fee or other compensation prior to, or for any services they render in
order to effectuate, the consummation of a business combination (regardless of the type of transaction). If we decide to enter into a
business combination with a target business that is affiliated with our officers, directors or initial shareholders, we will do so only
if we have obtained an opinion from an independent investment banking firm that the business combination is fair to our unaffiliated shareholders
from a financial point of view. However, as of the date of this prospectus, there is no affiliated entity that we consider a business
combination target.

<div align='center'>79</div>

Selection of a target business and structuring of a business combination

Subject to the limitations that
a target business have a fair market value of at least 80% of the balance in the trust account (excluding any deferred underwriting discounts
and commissions and taxes payable on the income earned on the trust account) at the time of the execution of a definitive agreement for
our initial business combination, as described below in more detail, our management will have virtually