Company: FUFU
Filing Date: 2025-03-13
Form Type: 424B3
Source: 0001213900-25-023693
Chunk: 55

Company: Bitfufu Inc.
Filing Date: 2025-03-13
Form: 424B3
Chunk 55
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 tax laws. U.S. Holders
should consult their own tax advisors regarding such tax consequences in light of their particular circumstances.

No ruling has been requested
or will be obtained from the IRS regarding the U.S. federal income tax consequences of the Business Combination or any other related
matter; thus, there can be no assurance that the IRS will not challenge the U.S. federal income tax treatment described below or
that, if challenged, such treatment will be sustained by a court.

This summary is limited to
considerations relevant to U.S. Holders that hold Class A Ordinary Shares as “capital assets” within the meaning
of section 1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U.S. federal
income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment
under the U.S. tax laws, such as, for example:

| ● | banks                                                                  
 or other financial institutions, underwriters, or insurance companies; |

| ● | brokers                                                                                    
 or dealers in securities or currencies or holders that are traders in securities who elect 
 to apply a mark-to-market method of accounting;                                            |

| ● | real                                                         
 estate investment trusts and regulated investment companies; |

| ● | tax-exempt                                                                                       
 organizations, qualified retirement plans, individual retirement accounts, or other tax-deferred 
 accounts;                                                                                        |

| ● | expatriates                                                     
 or former citizens or long-term residents of the United States; |

| ● | subchapter                                                                                 
 S corporations, partnerships or other pass-through entities or investors in such entities; |

| ● | any                               
 holder that is not a U.S. Holder; |

| ● | holders                     
 of Class B Ordinary Shares; |

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| ● | dealers                                              
 or traders in securities, commodities or currencies; |

| ● | grantor 
 trusts; |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | U.S. persons                                        
 whose “functional currency” is not the U.S. dollar; |

| ● | persons                                                                                   
 who received shares of Class A Ordinary Shares through the issuance of restricted stock   
 under an equity incentive plan or through a tax-qualified retirement plan or otherwise as 
 compensation;                                                                             |

| ● | persons                                                                                       
 who own (directly or through attribution) 10% or more (by vote or value) of the issued shares 
 of BitFuFu (excluding