Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 163

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 163
---
 us after this offering and may be owed reimbursement for expenses incurred in connection 
 with certain activities on our behalf which would only be repaid if we complete an initial        
 business combination. For the foregoing reasons, the personal and financial interests of          
 our directors and executive officers may influence their motivation in identifying and selecting  
 a target business, completing a business combination in a timely manner and securing the          
 release of their shares.                                                                          |

<div align='center'>97</div>

Under Cayman Islands law, directors owe the following fiduciary duties:

| ● | duty                                                                                          
 to act in good faith in what the director believes to be in the best interests of the company 
 as a whole;                                                                                   |

| ● | duty                                                                                               
 to exercise powers for the purposes for which those powers were conferred and not for a collateral 
 purpose;                                                                                           |

| ● | directors                                                       
 should not improperly fetter the exercise of future discretion; |

| ● | duty                                                                                       
 not to put themselves in a position in which there is a conflict between their duty to the 
 company and their personal interests; and                                                  |

| ● | duty                              
 to exercise independent judgment. |

In addition to the above, directors also owe a duty to act with skill, care and diligence. This duty has been defined as a requirement to act as a reasonably diligent person having both the general knowledge, skill and experience that may reasonably be expected of a person carrying out the same functions as are carried out by that director in relation to the company and the general knowledge, skill and experience which that director has.

As set out above, directors have a duty not to put themselves in a position of conflict and this includes a duty not to engage in self-dealing, or to otherwise benefit as a result of their position. However, in some instances what would otherwise be a breach of this duty can be forgiven and/or authorized in advance by the shareholders provided that there is full disclosure by the directors. This can be done by way of permission granted in the post-offering amended and restated memorandum and articles of association or alternatively by shareholder approval at general meetings.

Accordingly, as a result of multiple business affiliations, our officers and directors may have similar legal obligations relating to presenting business opportunities meeting the above-listed criteria to multiple entities. In addition, conflicts of interest may arise when our board evaluates a particular business opportunity with respect to the above-listed criteria. We cannot assure you that any of the above-mentioned conflicts will be resolved in our favor. Furthermore, most of our officers and