Company: SDHIU
Filing Date: 2025-03-31
Form Type: S-1MEF
Source: 0001213900-25-026608
Chunk: 2

Company: Siddhi Acquisition Corp (Cayman Islands)
Filing Date: 2025-03-31
Form: S-1MEF
Chunk 2
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 offering. The additional units that are being registered for sale are in an amount and at
a price that together represent no more than 20% of the maximum aggregate offering price set forth in the Filing Fee Table filed as Exhibit
107 to the Prior Registration Statement. The required opinion of counsel and related consent and accountant’s consent are attached
hereto and filed herewith.

<div align='center'>CERTIFICATION</div>

The Registrant hereby (i) undertakes to pay the Commission the filing
fee set forth on the Filing Fee Table filed as Exhibit 107 of this registration statement by a wire transfer of such amount as soon as
practicable (but no later than the close of business on April 1, 2025) and (ii) certifies that it has sufficient funds in the relevant
account to cover the amount of such filing fee.

<div align='center'>PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 16. Exhibits and Financial Statement Schedules.

All exhibits filed or incorporated by reference
in the registrant’s Registration Statement on Form S-1, as amended (File No. 333-285648), are incorporated by reference into, and
shall be deemed to be part of, this Registration Statement, except for the following, which are filed herewith:

| (a) | The                                                                  
 following exhibits are filed as part of this Registration Statement: |

| Exhibit |     | Description                                                                                         |
| 5.1     |     | Form of Opinion of Appleby (Cayman) Ltd., Cayman Islands counsel to the Registrant                  |
| 5.2     |     | Opinion of Loeb & Loeb LLP                                                                          |
| 23.1    |     | Consent of WithumSmith+Brown, PC.                                                                   |
| 23.2    |     | Consent of Appleby (Cayman) Ltd. (included in Exhibit 5.1)                                          |
| 23.3    |     | Consent of Loeb & Loeb LLP (included in Exhibit 5.2)                                                |
| 24      |     | Power of Attorney (included on signature page to the initial filing of this Registration Statement) |
| 107     |     | Filing Fee Table                                                                                    |

<div align='center'>II-1

SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933,
as amended, the registrant has duly caused this Registration