Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Blueport Acquisition Ltd

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

		Security Type		Security Class Title		Fee Calculation Rule				Amount Registered				Proposed Maximum Offering Price Per Share				Maximum Aggregate Offering Price⁽¹⁾				Fee Rate				Amount of Registration Fee
Fees to Be Paid		Equity		Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right to receive one-sixth (1/6th) of one Class A ordinary share upon the consummation of an initial business combination ⁽²⁾			457	(a)			7,935,000			$	10.00			$	79,350,000			$	0.0001531			$	12,149
Fees to Be Paid		Equity		Class A ordinary shares included as part of the units⁽³⁾			457	(g)			7,935,000				—				—				—				—	⁽⁴⁾
Fees to Be Paid		Equity		Right to receive one-sixth (1/6th) of one Class A ordinary share upon the consummation of an initial business combination ⁽³⁾			457	(g)			7,935,000				—				—				—				—	⁽⁴⁾

		Total Offering Amounts																$	79,350,000
Fees to Be Paid		Equity		Class A ordinary shares underlying the 7,935,000 rights ⁽³⁾			457	(g)			1,322,500				—				—				—				—	⁽⁴⁾
		Total Fees Previously Paid																									12,149
		Net Fee Due																								$	0

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)	Includes 1,035,000 units, consisting of 1,035,000 Class A ordinary shares and 1,035,000 rights, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(3)	Pursuant to Rule 416 under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

(4)	No additional registration fee is payable pursuant to Rule 457(g) under the Securities Act.