Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 104

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 104
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 or currency redemption or corporate withholding taxes on individuals; |

| ● | tariffs             
 and trade barriers; |

| ● | laws                                                                        
 governing the manner in which future business combinations may be effected; |

| ● | regulations                                   
 related to customs and import/export matters; |

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| ● | longer                                    
 payment cycles than in the United States; |

| ● | inflation; |

| ● | economic                        
 policies and market conditions; |

| ● | unexpected                          
 changes in regulatory requirements; |

| ● | challenges                                         
 in managing and staffing international operations; |

| ● | tax                                                                                          
 issues, such as tax law changes and variations in tax laws as compared to the United States; |

| ● | currency      
 fluctuations; |

| ● | challenges                         
 in collecting accounts receivable; |

| ● | cultural                  
 and language differences; |

| ● | exchange                               
 listing and/or delisting requirements; |

| ● | protection                
 of intellectual property; |

| ● | social                                               
 unrest, crime, strikes, riots and civil disturbances |

| ● | terrorist                                                           
 attacks, natural disasters, widespread health emergencies and wars; |

| ● | employment       
 regulations; and |

| ● | deterioration                                  
 of political relations with the United States. |

We cannot assure you that we will be able to adequately address these additional risks. If we were unable to do so, our operations would suffer.

Because of the costs and difficulties inherent in managing cross-border business operations, our results of operations may be negatively impacted.

Managing a business, operations, personnel or assets in another country is challenging and costly. Any management that we may have (whether based abroad or in the U.S.) may be inexperienced in cross-border business practices and unaware of significant differences in accounting rules, legal regimes and labor practices. Even with a seasoned and experienced management team, the costs and difficulties inherent in managing cross-border business operations, personnel and assets can be significant (and much higher than in a purely domestic business) and may negatively impact our financial and operational performance.

If social unrest, acts of terrorism, regime changes, changes in laws and regulations, political upheaval, or policy changes or enactments occur in a country in which we may operate after we effect our initial business combination, it may result in a negative impact on our business.

Political events in another country may significantly affect our business, assets or operations. Social unrest, acts of terrorism, regime changes, changes in laws and regulations, political upheaval, and policy changes or enactments could negatively