Blueport Acquisition Ltd. was incorporated on January 13, 2025, as a blank check company to effect a business combination. The company consummated its Initial Public Offering (IPO) on November 13, 2025, selling 5,750,000 units at $10.00 per unit, generating gross proceeds of $57,500,000. Simultaneously, a private placement of 197,250 units to the Sponsor generated $1,972,500. A total of $57,500,000 from the IPO and private placement proceeds was placed in a Trust Account. Transaction costs totaled $2,435,201, including $862,500 in cash underwriting commissions and $1,150,000 in deferred underwriting fees. The company has not commenced any operations and generated no operating revenues from inception through December 31, 2025. A net loss of $19,738 was reported for the period from January 13, 2025, to December 31, 2025, offset by $284,455 in interest income from Trust Account investments. The company must complete a business combination with a fair market value of at least 80% of Trust Account assets within 15 months from the IPO closing (by February 13, 2027), unless this period is extended by shareholder approval. Management has identified substantial doubt about the company's ability to continue as a going concern due to significant ongoing costs and the uncertainty of successfully completing a business combination.