Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 122

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 122
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 combination if the
funds available to us outside of the trust account were insufficient to cover such expenses.

Over the next 15 months, we will
be using the funds held outside of the trust account for identifying and evaluating prospective acquisition candidates, performing business
due diligence on prospective target businesses, traveling to and from the offices, plants or similar locations of prospective target businesses,
reviewing corporate documents and material agreements of prospective target businesses, selecting the target business to acquire and structuring,
negotiating and consummating the business combination. Out of the funds available outside the trust account, we anticipate that we will
incur approximately:

| ● | $200,000 of expenses for legal, accounting, due diligence, travelling and others related to any business combination; |

| ● | $50,000 of expenses for legal and accounting related to regulatory reporting obligations; |

| ● | $95,000 of expenses for director and officer insurance premiums; |

| ● | $81,000 of Nasdaq continued listing fees; and |

| ● | $74,000 for other miscellaneous expenses. |

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If our estimates of the costs
of undertaking in-depth due diligence and negotiating our initial business combination is less than the actual amount necessary to do
so, or the amount of interest available to us from the trust account is less than we expect as a result of the current interest rate environment,
we may have insufficient funds available to operate our business prior to our initial business combination. Moreover, we may need to obtain
additional financing either to consummate our initial business combination or because we become obligated to redeem a significant number
of our public shares upon consummation of our initial business combination, in which case we may issue additional securities or incur
debt in connection with such business combination. Subject to compliance with applicable securities laws, we would only consummate such
financing simultaneously with the consummation of our initial business combination. Following our initial business combination, if cash
on hand is insufficient, we may need to obtain additional financing in order to meet our obligations.

Related Party Transactions

In February 2025, an aggregate
of 1,983,750 initial shares were issued to our initial shareholder, for an aggregate purchase price of $25,000. In August 2025, our sponsor
forfeited, for no consideration, 546,250 shares in a share recapitalization, resulting in our sponsor holding an aggregate of 1,437,500
founder shares