Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 219

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 219
---
 is payable in respect
of the issue of our securities or on an instrument of transfer in respect of our securities, unless the document is executed in, or brought
to, the Cayman Islands (including being produced to a court of the Cayman Islands).

United States Federal Income Tax Considerations

The following discussion summarizes
certain United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our
units (each consisting of one Class A ordinary share and one right to receive one-sixth (1/6th) of one Class A ordinary share) that
are purchased in this offering, which we refer to collectively as our securities, by U.S. Holders (as defined below) and Non-U.S. Holders
(as defined below).

Because the components of a unit
are generally separable at the option of the holder, the holder of a unit generally should be treated, for United States federal
income tax purposes, as the owner of the underlying Class A ordinary share or rights components of the unit. As a result, the discussion
below with respect to holders of Class A ordinary shares and rights should also apply to holders of units (as the deemed owners of
the underlying Class A ordinary shares and rights that constitute the units).

This discussion is limited to
certain United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit
pursuant to this offering and hold the unit and each component of the unit as a capital asset under the U.S. Internal Revenue Code
of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and rights will trade separately
and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received)
by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary
only and does not consider all aspects of United States federal income taxation that may be relevant to the acquisition, ownership
and disposition of a unit by a prospective investor in light of its particular circumstances, including:

| ● | our founders, the sponsor, officers or directors; |

| ● | financial institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers that are subject to the mark-to-market tax accounting rules; |

| ● | S Corporations; |

| ● | tax-exempt entities; |

| ● | individual retirement accounts or other tax