Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 100

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 100
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 to emerging growth companies,
our Common Stock and Warrants may be less attractive to investors.

We are an “emerging growth
company” as defined in Section 2(a)(19) of the Securities Act, as modified by the JOBS Act. As an emerging growth company, we may
follow reduced disclosure requirements and do not have to make all of the disclosures that public companies that are not emerging growth
companies do. We will remain an emerging growth company until the earlier of (a) the last day of the fiscal year in which the market value
of shares of Common Stock that are held by non-affiliates exceeds $700 million as of June 30 of that fiscal year, (b) the last day of
the fiscal year in which we have a total annual gross revenue of $1.235 billion or more during such fiscal year (as indexed for inflation),
(c) the date on which we have issued more than $1 billion in non-convertible debt in the prior three-year period or (d) December 31, 2026,
which is the last day of the fiscal year following the fifth anniversary of the date of the first sale of Common Stock in Emerald’s
initial public offering. For so long as we remain an emerging growth company, we are permitted and intend to rely on exemptions from certain
disclosure requirements that are applicable to other public companies that are not emerging growth companies. These exemptions include:

| ● | not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley 
 Act;                                                                                                        |

| ● | reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; 
 and                                                                                                           |

| ● | exemptions from the requirements of holding a nonbinding advisory vote of stockholders on executive compensation 
 and stockholder approval of any golden parachute payments not previously approved.                               |

Further, Section 102(b)(1) of
the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until
private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class
of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS
Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging
growth companies but any such election to opt out is irrevocable. We have elected not to