Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 264

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 264
---
 |     | $            | 9,052 |

Formation and operational costs are reviewed and
monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually
a Business Combination within the business combination period. The CODM also reviews formation and operational costs to manage, maintain
and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation and operational costs, as
reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis.

All other segment items included in net income
or loss are reported on the statement of operations and described within their respective disclosures.

Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based on the review, the Company did not identify any subsequent event that would have required adjustment or disclosure in the financial statements.

<div align='center'>F-15</div>

Until [●], 2025, all dealers that effect transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

No dealer, salesperson or any other person is authorized to give any information or make any representations in connection with this offering other than those contained in this prospectus and, if given or made, the information or representations must not be relied upon as having been authorized by us. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any security other than the securities offered by this prospectus, or an offer to sell or a solicitation of an offer to buy any securities by anyone in any jurisdiction in which the offer or solicitation is not authorized or is unlawful.

<div align='center'>$69,000,000

Blueport Acquisition Ltd

6,900,000 Units

PROSPECTUS

Sole Book-Running Manager

A.G.P.

, 2025

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

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 |
|