# EDGAR Filing Document

**Accession Number:** 0002064177
**File Stem:** 0001185185-25-000736
**Filing Date:** 2025-7
**Character Count:** 3078
**Document Hash:** a4800a6b0d22651afcd0682756634cce
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-25-000736.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001185185-25-000736

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250707

**FILER**: 

**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:** CORRESP

**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

---

| | | | |
|:---|:---|:---|:---|
| ![](image_001.jpg) | 345 Park Avenue<br> New York, NY 10154-1895 | **Direct<br> Main<br> Fax** | 212.407.4866<br> 212.407.4000<br> 212.407.4990 |

---

Via Edgar

July 7, 2025

Babette Cooper

Kristina Marrone

Division of Corporation Finance

U.S. Securities and Exchange Commission

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Blueport Acquisition Ltd<br> Registration Statement on Form S-1<br> Filed June 26, 2025<br> File No. 333-288356** |

---

Dear Ms. Cooper and Ms. Marrone:

On behalf of our client, Blueport Acquisition Ltd, a Cayman Islands exempted company (the "***Company***"), we submit to the staff (the "***Staff***") of the U.S. Securities and Exchange Commission this letter setting forth the Company's response to the comment contained in the Staff's letter dated July 6, 2025, regarding the Company's Registration Statement on Form S-1.

For the Staff's convenience, we have repeated below the Staff's comment in bold, and have followed the comment with the Company's response. In response to the Staff's comments, the Company is filing via Edgar an-exhibits only amendment to the registration statement on Form S-1 (the "***Amended******Registration Statement***") simultaneously with the submission of this response letter.

**<u>Registration Statement on Form S-1 filed June 26, 2025 Exhibits</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**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.** 

<u>Response</u>: Exhibit 107 to the Amended Registration Statement has been revised to reflect that 1,322,500 Class A ordinary shares underlying the rights are being registered.

Please do not hesitate to contact me at (212) 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.

---

| | |
|:---|:---|
|  | Sincerely,<br>/s/ Giovanni Caruso |
|  | Giovanni Caruso |
| cc: William T. Rosenstadt, Esq. |  |

---