SEC Company Response from Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177) (BPAC) — Jul 7, 2025
Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177)
Date: July 7, 2025 · CIK: 0002064177 · Accession: 0001185185-25-000736
AI Filing Summary & Sentiment
File numbers found in text: 333-288356
Referenced dates: July 6, 2025
Letter
Via Edgar Division of Corporation Finance Office of Real Estate & Construction Re: Blueport Acquisition Ltd Registration Statement on Form S-1 Filed June 26, 2025 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.
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.
Response: 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,
/s/ Giovanni Caruso
Show Raw Text
CORRESP
1
filename1.htm
345
Park Avenue
New
York, NY 10154-1895
Direct
Main
Fax
212.407.4866
212.407.4000
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
Registration Statement on Form S-1
Filed June 26, 2025
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.
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.
Response:
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,
/s/ Giovanni Caruso
Giovanni Caruso
cc: William T. Rosenstadt, Esq.