Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 271

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 271
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 material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2021.

New York, New York

March 28, 2025

PCAOB ID Number 100

<div align='center'>F-31

FOLD HOLDINGS, INC.

(F/K/A FTAC EMERALD ACQUISITION CORP.)

CONSOLIDATED BALANCE SHEETS</div>

|                                                                                                                                                                                                                                                                                      |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Assets                                                                                                                                                                                                                                                                               |     |   |              |   |     |   |              |   |
| Current assets:                                                                                                                                                                                                                                                                      |     |   |              |   |     |   |              |   |
| Cash                                                                                                                                                                                                                                                                                 |     | $ |      906,043 |   |     | $ |       29,844 |   |
| Prepaid expenses                                                                                                                                                                                                                                                                     |     |   |       20,409 |   |     |   |      192,712 |   |
| Prepaid income taxes                                                                                                                                                                                                                                                                 |     |   |            — |   |     |   |       83,503 |   |
| Total current assets                                                                                                                                                                                                                                                                 |     |   |      926,452 |   |     |   |      306,059 |   |
| Investments held in Trust Account                                                                                                                                                                                                                                                    |     |   |   51,289,643 |   |     |   |  165,653,149 |   |
| Total assets                                                                                                                                                                                                                                                                         |     | $ |   52,216,095 |   |     | $ |  165,959,208 |   |
| Liabilities, Common Stock Subject to Possible Redemption and Stockholders’ Deficit                                                                                                                                                                                                   |     |