# EDGAR Filing Document

**Accession Number:** 0002064177
**File Stem:** 0000000000-25-007086
**Filing Date:** 2025-7
**Character Count:** 3324
**Document Hash:** be345bc4f4082b095d75a2379742f064
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007086.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0000000000-25-007086

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250707

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blueport Acquisition Ltd
- **CENTRAL INDEX KEY:** 0002064177
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07872

**BUSINESS ADDRESS:**
- **STREET 1:** 366 MADISON AVENUE, 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-829-8937

**MAIL ADDRESS:**
- **STREET 1:** 366 MADISON AVENUE, 3RD FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-25-000273

## Text-Extract

```

                                                             July 6, 2025

William Rosenstadt
Chief Executive Officer
Blueport Acquisition Ltd
366 Madison Ave 3rd Floor
New York, NY 10017

       Re: Blueport Acquisition Ltd
           Registration Statement on Form S-1
           Filed June 26, 2025
           File No. 333-288356
Dear William Rosenstadt:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1 filed June 26, 2025
Exhibits

1.     Please revise the filing fee table filed as Exhibit 107 to cover all of
the Class A
       ordinary shares underlying the rights included in the units, or advise.
In this regard,
       we note that you are registering 7,935,000 rights but the filing fee
table covers
       only 1,199,833 Class A ordinary shares underlying the rights.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 July 6, 2025
Page 2

        Please contact Babette Cooper at 202-551-3396 or Kristina Marrone at
202-551-3429
if you have questions regarding comments on the financial statements and
related
matters. Please contact Benjamin Holt at 202-551-6614 or David Link at
202-551-3356 with
any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction
cc:   Giovanni Caruso, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._