Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 53

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 53
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<div align='center'>33</div>

| ● | may                                                                                       
 adversely affect prevailing market prices for our ordinary shares. Similarly, if we issue 
 debt securities, it could result in:                                                      |

| ● | default                                                                                  
 and foreclosure on our assets if our operating revenues after a business combination are 
 insufficient to repay our debt obligations;                                              |

| ● | acceleration                                                                                     
 of our obligations to repay the indebtedness even if we make all principal and interest payments 
 when due if we breach certain covenants that require the maintenance of certain financial        
 ratios or reserves without a waiver or renegotiation of that covenant;                           |

| ● | our                                                                                      
 immediate payment of all principal and accrued interest, if any, if the debt security is 
 payable on demand;                                                                       |

| ● | our                                                                                        
 inability to obtain necessary additional financing if the debt security contains covenants 
 restricting our ability to obtain such financing while the debt security is outstanding;   |

| ● | our                                                
 inability to pay dividends on our ordinary shares; |

| ● | using                                                                                          
 a substantial portion of our cash flow to pay principal and interest on our debt, which will   
 reduce the funds available for dividends on our ordinary shares if declared, expenses, capital 
 expenditures, acquisitions and other general corporate purposes;                               |

| ● | limitations                                                                                    
 on our flexibility in planning for and reacting to changes in our business and in the industry 
 in which we operate;                                                                           |

| ● | increased                                                                                 
 vulnerability to adverse changes in general economic, industry and competitive conditions 
 and adverse changes in government regulation;                                             |

| ● | limitations                                                                                   
 on our ability to borrow additional amounts for expenses, capital expenditures, acquisitions, 
 debt service requirements, execution of our strategy and other purposes; and                  |

| ● | other                                                         
 disadvantages compared to our competitors who have less debt. |

We may be required to obtain additional financing in connection with
the closing of our initial business combination for general corporate purposes, including for maintenance or expansion of operations of
the post-business combination company, the payment of principal or interest due on indebtedness incurred in completing our initial business
combination, or to fund the purchase of other companies. Such additional financing may be in the form of PIPE transactions, which may
be in the form of equity, debt or convertible debt transactions. These financing transactions are designed to ensure a return on investment
to the investor in exchange for assisting the company in completing the business combination or providing sufficient liquidity to the
post-combination company. The