Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 117

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 117
---
,850,867 | ) |     |   |  (3,701,735 | ) |     |   |  (5,552,602 | ) |     |   |  (7,403,470 | ) |
|                                                                               |     |   |   9,757,883 |   |     |   |   7,907,015 |   |     |   |   6,056,148 |   |     |   |   4,205,280 |   |

| (5) | The                                                                                        
 numbers set forth in this column assume that 1,850,867 public shares, or 25%, of 7,403,470 
 public shares are redeemed.                                                                |

| (6) | The                                                                                        
 numbers set forth in this column assume that 3,701,735 public shares, or 50%, of 7,403,470 
 public shares are redeemed.                                                                |

| (7) | The                                                                                        
 numbers set forth in this column assume that 5,552,602 public shares, or 75%, of 7,403,470 
 public shares are redeemed.                                                                |

| (8) | The                                                                                           
 numbers set forth in this column assume that 7,403,470 public shares are redeemed, which      
 is the maximum redemption that would permit us to maintain net tangible assets of $5,000,001. |

| (9) | Expenses applied against gross proceeds include offering expenses of                    
 $704,000 (or 708,750 if the over-allotment option is exercised). See “Use of Proceeds.” |

| (10) | If                                                                                                 
 we seek shareholder approval of our initial business combination and we do not conduct redemptions 
 in connection with our initial business combination pursuant to the tender offer rules, our        
 sponsor, directors, executive officers, advisors or any of their affiliates may purchase           
 public shares or public units in privately negotiated transactions or in the open market           
 either prior to or following the completion of our initial business combination. In the event      
 of any such purchases of our shares prior to the completion of our initial business combination,   
 the number of ordinary shares subject to redemption will be reduced by the amount of any           
 such purchases, increasing the pro forma net tangible book value per share.                        |

<div align='center'>69</div>

The following table sets forth information with respect to our sponsor and the public shareholders:

| Holder of              |     | Shares    
 Purchased