Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 40

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 40
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 distributions.                               |

| ● | In                                                                                             
 order to effectuate an initial business combination, blank check companies have, in the recent 
 past, amended various provisions of their charters and other governing instruments. We may     
 seek to amend our amended and restated memorandum and articles of association or governing     
 instruments in a manner to make it easier for us to complete our initial business combination, 
 which our shareholders may not support.                                                        |

| ● | The                                                                                            
 requirement that we complete an initial business combination within a specific period of       
 time may give potential target businesses leverage over us in negotiating our initial business 
 combination and may limit the amount of time we have to conduct due diligence on potential     
 business combination targets as we approach our dissolution deadline, which could undermine    
 our ability to consummate our initial business combination on terms that would produce value   
 for our shareholders.                                                                          |

| ● | We                                                                                            
 may not be able to complete an initial business combination with a U.S. target company since  
 such initial business combination may be subject to U.S. foreign investment regulations and   
 review by a U.S. government entity, such as the Committee on Foreign Investment in the United 
 States (“CFIUS”), or ultimately prohibited.                                                   |

| ● | You                                                                                          
 will not be entitled to protections normally afforded to investors of blank check companies. |

| ● | We                                                                                          
 may issue additional ordinary or preferred shares or debt securities to complete a business 
 combination, which would reduce the equity interest of our shareholders and likely cause    
 a change in control of our ownership.                                                       |

| ● | We                                                                                                
 may be unable to obtain additional financing, if required, to complete a business combination     
 or to fund the operations and growth of the target business, which could compel us to restructure 
 or abandon a particular business combination.                                                     |

| ● | If                                                                                         
 third parties bring claims against us, the proceeds held in trust could be reduced and the 
 per-share redemption price received by shareholders may be less than $10.00.               |

| ● | Holders                                                                                    
 of rights will not have redemption rights if we are unable to complete an initial business 
 combination within the required time period.                                               |

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| ● | We                                                
 have no obligation to net cash settle the rights. |

| ● | Since                                                                                            
 we have not yet selected a particular industry or target business with which to complete         
 a business combination, we are unable to currently ascertain the merits or risks of the industry 
 or business in