Company: BPAC
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001185185-25-000273
Chunk: 250

Company: Blueport Acquisition Ltd
Filing Date: 2025-04-09
Form: DRS
Chunk 250
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Item 13. Other Expenses of Issuance and Distribution.

The estimated expenses payable by us in connection with the offering described in this registration statement (other than the underwriting discount and commissions) will be as follows:

| Initial trustee fee                     |     | $ |         6,500 |
| Underwriter Accountable Expenses        |     |   |       100,000 |
| Transfer agent fee                      |     |   |        25,000 |
| SEC Registration Fee / FINRA filing fee |     |   | 12,707/10,850 |
| Accounting fees and expenses            |     |   |        70,000 |
| Nasdaq listing fees                     |     |   |        80,000 |
| Printing and engraving expenses         |     |   |        25,000 |
| Legal fees and expenses                 |     |   |       200,000 |
| D&O insurance fee                       |     |   |       200,000 |
| Miscellaneous(1)                        |     |   |       136,283 |
| Total                                   |     | $ |       866,230 |

| (1) | This amount represents                                                                                                           
 additional expenses that may be incurred by the company in connection with the offering over and above those specifically listed 
 above, including other service fees and mailing costs.                                                                           |

Item 14. Indemnification of Directors and Officers.

Cayman Islands law does not limit the extent to which a company’s memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Our post-offering amended and restated memorandum and articles of association will provide for indemnification of our officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except through their own actual fraud, willful default or willful neglect.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is theretofore unenforceable.

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Item 15. Recent Sales of Unregistered Securities.

During