Company: FLDDW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001213900-25-032143
Chunk: 3

Company: Fold Holdings, Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 3
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 regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type
of audit opinions that might be rendered by CBIZ on the Company’s financial statements, and CBIZ did not provide any written or
oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing, or financial
reporting issue.

The Company provided Marcum with a copy of this
Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested
that Marcum furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees
with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated April 15, 2025,
is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

| Exhibit No. 
 16.1        |     | Description                                                                 
 Letter from Marcum, dated April 15, 2025                                    |
|:------------|:----|:----------------------------------------------------------------------------|
| 104         |     | Cover Page Interactive Data File (embedded within the inline XBRL document) |

<div align='center'>1

SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

| Date: April 15, 2025 | Fold Holdings, Inc. 
 By:                 | /s/ Will Reeves         |
|:---------------------|:--------------------|:------------------------|
|                      | Name:               | Will Reeves             |
|                      | Title:              | Chief Executive Officer |

<div align='center'>2</div>

Exhibit 16.1

April 15, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Fold Holdings,
Inc. under Item 4.01 of its Form 8-K dated April 12, 2025. We agree with the statements concerning our Firm in such Form 8-K; we are not
in a position to agree or disagree with other statements of