Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 232

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 232
---
 either pursuant to the over-allotment option or in   
 the open market after the distribution has been completed in order to cover short positions. |

| ● | To                                                                                          
 close a naked short position, the underwriters must purchase units in the open market after 
 the distribution has been completed. A naked short position is more likely to be created    
 if the underwriters are concerned that there may be downward pressure on the price of the   
 units in the open market after pricing that could adversely affect investors who purchase   
 in the offering.                                                                            |

| ● | To                                                                                             
 close a covered short position, the underwriters must purchase units in the open market after  
 the distribution has been completed or must exercise the over-allotment option. In determining 
 the source of units to close the covered short position, the underwriters will consider,       
 among other things, the price of units available for purchase in the open market as compared   
 to the price at which they may purchase units through the over-allotment option.               |

| ● | Stabilizing                                                                               
 transactions involve bids to purchase units so long as the stabilizing bids do not exceed 
 a specified maximum.                                                                      |

Purchases to cover short positions and stabilizing purchases, as well as other purchases by the underwriters for their own account, may have the effect of preventing or retarding a decline in the market price of the units. They may also cause the price of the units to be higher than the price that would otherwise exist in the open market in the absence of these transactions. The underwriters may conduct these transactions in the over-the-counter market or otherwise. If the underwriters commence any of these transactions, it may discontinue them at any time.

<div align='center'>129</div>

We estimate that our portion of the total expenses of this offering payable by us will be $701,340 excluding underwriting discounts and commissions. We have agreed to bear all fees, disbursements and expenses in connection with this offering, including, without limitation: the costs of preparing, printing, mailing and delivering the registration statement, the preliminary and final prospectus contained therein and amendments thereto, post-effective amendments and supplements thereto, the underwriting agreement and related documents (all in such quantities as A.G.P. may reasonably require); preparing and printing stock certificates and right certificates; the costs of any “due diligence” meetings; net roadshow; i-Deal system, filing fees (including SEC filing fees), costs and expenses (including third party expenses and disbursements)