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SEC Company Response from Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177) (BPAC) — Jul 14, 2025

Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177)
Date: July 14, 2025 · CIK: 0002064177 · Accession: 0001185185-25-000767

AI Filing Summary & Sentiment

File numbers found in text: 333-288356

Date
July 14, 2025
Author
Managing Director
Form
CORRESP
Company
Blueport Acquisition Ltd (BPAC, BPACR, BPACU) (CIK 0002064177)

Letter

Re: Blueport Acquisition Ltd – Withdrawal of Acceleration Request

July 14, 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

Registration Statement on Form S-1

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

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on July 9, 2025, in which we, as representative of the several underwriters, joined in the request of Blueport Acquisition Ltd (the “Company”) for acceleration of the effectiveness of the above-named Registration Statement to July 14, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,
Acting severally on behalf of itself and the several underwriters

Show Raw Text
CORRESP
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July 14, 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 – Withdrawal of Acceleration Request

    Registration Statement on Form S-1

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

Ladies and Gentlemen:

Reference is made to our letter,
filed as correspondence via EDGAR on July 9, 2025, in which we, as representative of the several underwriters, joined in the request of
Blueport Acquisition Ltd (the “Company”) for acceleration of the effectiveness of the above-named Registration Statement
to July 14, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act
of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby
formally withdraw our request for acceleration of the effective date.

    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