SecProbe.io

CORRESP
1
filename1.htm

July
9, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Real Estate and Construction

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Blueport
    Acquisition Ltd

    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”), we, as representative of the several
underwriters, hereby join in the request of Blueport Acquisition Ltd (the “Company”) for acceleration of the effective
date of the above-named Registration Statement so that it becomes effective at 4:00 p.m., Eastern Time, on July 14, 2025, or as soon
thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that
such Registration Statement be declared effective.

Pursuant
to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the prospectus to
underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We,
the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating
underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934,
as amended.

    Very truly yours,

    Acting
severally on behalf of itself and the several underwriters

    A.G.P./Alliance
Global Partners

    By:
    /s/ Thomas J. Higgins

    Name:
    Thomas J. Higgins

    Title:
    Managing Director