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SEC Company Response from Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177) (BPAC) — Jul 9, 2025

Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177)
Date: July 9, 2025 · CIK: 0002064177 · Accession: 0001185185-25-000747

AI Filing Summary & Sentiment

File numbers found in text: 333-288356

Date
July 9, 2025
Author
Not clearly detected
Form
CORRESP
Company
Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177)

Letter

Blueport Acquisition Ltd

366 Madison Ave 3rd Floor

New York, NY 10017

July 9, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

RE: Blueport Acquisition Ltd (the “Company”)

Registration Statement on Form S-1

(File No. 333-288356) (the “Registration Statement”)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement to become effective on July 14, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

[Signature page follows]

Very truly yours,
Blueport Acquisition Ltd

Show Raw Text
CORRESP
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Blueport Acquisition Ltd

366 Madison Ave 3rd Floor

New York, NY 10017

July 9, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

    RE:
    Blueport Acquisition Ltd (the “Company”)

    Registration Statement on Form S-1

    (File No. 333-288356) (the “Registration Statement”)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission
(the “Commission”) take appropriate action to cause the Registration Statement to become effective on July 14, 2025 at 4:00
p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone
call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

[Signature page follows]

    Very truly yours,

    Blueport Acquisition Ltd

    By:
    /s/ William T. Rosenstadt

    Name:
    William T. Rosenstadt

    Title:
    Chief Executive Officer

    cc:
    Giovanni Caruso, Esq., Loeb & Loeb LLP