Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 277

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 277
---
 the following subsequent events that would have required adjustment or disclosure in the financial statements.

In July 2025, the Company modified the following
key terms of the Proposed Public Offering to:

| 1) | Reduce                                                                                    
 Proposed Public Offering from 6,900,000 units (or 7,935,000 units if the underwriter’s    
 over-allotment option is exercised in full) to 5,000,000 units (or 5,750,000 units if the 
 underwriter’s over-allotment option is exercised in full); and                            |

| 2) | Change                                                                                                
 private placement offering from 299,000 Private Units (or 315,000 Private Units if the over-allotment 
 option is exercised in full) to 186,000 Private Units (or 197,250 Private Units if the over-allotment 
 option is exercised in full) at a price of $10.00 per unit for an aggregate purchase price            
 of $1,860,000 (or $1,972,500 if the over-allotment option is exercised in full.                       |

In August 2025, in connection with the modified
terms, the Sponsor forfeited, for no consideration, 546,250 shares in a share recapitalization, resulting in the Sponsor holding an aggregate
of 1,437,500 founder shares (up to 187,500 of which are subject to forfeiture depending on the extent to which the underwriters’
over-allotment option is exercised). Changes in share data have been reflected in the respective Notes.

<div align='center'>F-15</div>

Until [●], 2025, all dealers
that effect transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus.
This is in addition to dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold
allotments or subscriptions.

No dealer, salesperson or any
other person is authorized to give any information or make any representations in connection with this offering other than those contained
in this prospectus and, if given or made, the information or representations must not be relied upon as having been authorized by us.
This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any security other than the securities offered
by this prospectus, or an offer to sell or a solicitation of an offer to buy any securities by anyone in any