Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 237

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 237
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 apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes other required
certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. U.S. Holders who are required
to establish their exempt status may be required to provide such certification on IRS Form W-9. A Non-U.S. Holder generally
will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under
penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise establishing an exemption.

Backup withholding is not an additional
tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability,
and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate
claim for refund with the IRS and furnishing any required information. Holders are urged to consult their own tax advisors regarding the
application of backup withholding and the availability of and procedure for obtaining an exemption from backup withholding in their particular
circumstances.

The U.S. federal income tax discussion set forth above is included for general information only and may not be applicable depending upon a holder’s particular situation. Holders are urged to consult their tax advisors with respect to the tax consequences to them of the acquisition, ownership and disposition of our Class A ordinary shares and rights, including the tax consequences under U.S. federal, state and local, estate, non-U.S. and other tax laws and tax treaties and the possible effects of changes in U.S. or other tax laws.

<div align='center'>127

UNDERWRITING</div>

We are offering the units described
in this prospectus through the underwriters named below. A.G.P. is acting as the representative of the underwriters. Subject to the terms
and conditions of the underwriting agreement dated the date of this prospectus, the underwriters named below have agreed to purchase,
and we have agreed to sell to the underwriters, the following number of units set forth opposite the underwriter’s name.

| Underwriter                       |     | Number of 
 Units     |           |
| A.G.P. / Alliance Global Partners |     |           |           |
| Total                             |     |           | 5,000,000 |

The underwriting agreement provides
that the obligations of the underwriters to purchase the units included in this offering are subject to approval of legal matters by counsel
and to other conditions. The