Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 40

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 40
---
                                             
 an initial business combination with a U.S. target company since such initial business combination may be subject to U.S. foreign          
 investment regulations and review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (“CFIUS”), 
 or ultimately prohibited.                                                                                                                  |

| ● | You will not be entitled                                                
 to protections normally afforded to investors of blank check companies. |

| ● | We may issue additional                                                                                                           
 ordinary or preferred shares or debt securities to complete a business combination, which would reduce the equity interest of our 
 shareholders and likely cause a change in control of our ownership.                                                               |

| ● | We may be unable to obtain                                                                                                         
 additional financing, if required, to complete a business combination or to fund the operations and growth of the target business, 
 which could compel us to restructure or abandon a particular business combination.                                                 |

| ● | If third parties bring                                                                                                            
 claims against us, the proceeds held in trust could be reduced and the per-share redemption price received by shareholders may be 
 less than $10.00.                                                                                                                 |

| ● | Holders of rights will                                                                                                   
 not have redemption rights if we are unable to complete an initial business combination within the required time period. |

<div align='center'>26</div>

| ● | We have no obligation to    
 net cash settle the rights. |

| ● | Since we have not yet selected                                                                                                   
 a particular industry or target business with which to complete a business combination, we are unable to currently ascertain the 
 merits or risks of the industry or business in which we may ultimately operate.                                                  |

| ● | The target business or                                                                                                               
 businesses that we acquire must collectively have a fair market value equal to at least 80% of the balance of the funds in the trust 
 account (less any deferred underwriting commissions and taxes payable on interest earned and less any interest earned thereon that   
 is released to us) at the time of the execution of a definitive agreement for our initial business combination. Such requirement     
 may limit the type and number of companies with which we may complete such a business combination.                                   |

| ● | Our ability to successfully                                                                                                                 
 effect a business combination and to be successful thereafter will be dependent upon the efforts of our key personnel, some of whom         
 may join us following a business combination. While we intend to closely scrutinize any individuals we engage after a business combination, 
 we cannot assure you that our assessment of these individuals will prove to be correct