Company: FUFU
Filing Date: 2025-03-13
Form Type: 424B3
Source: 0001213900-25-023693
Chunk: 67

Company: Bitfufu Inc.
Filing Date: 2025-03-13
Form: 424B3
Chunk 67
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 is a general summary
of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s
particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

Payments of dividends and
capital in respect of our securities will not be subject to taxation in the Cayman Islands and no withholding will be required on the
payment of interest and principal or a dividend or capital to any holder of Class A Ordinary Shares, nor will gains derived from the
disposal of the Class A Ordinary Shares be subject to Cayman Islands income or corporation tax. The Cayman Islands currently have no
income, corporation or capital gains tax and no estate duty, inheritance tax or gift tax.

No stamp duty is payable
in respect of the issue of our securities or on an instrument of transfer in respect of our securities, except for stamp duties which
may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the Cayman Islands.

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains or appreciations and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to the Company levied by the Government of the Cayman
Islands save certain stamp duties which may be applicable, from time to time, on certain instruments executed in or brought within the
jurisdiction of the Cayman Islands.

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EXPENSES RELATING TO THIS OFFERING</div>

We estimate the following
expenses in connection with the offer and sale of our Class A Ordinary Shares and Warrants by the Selling Shareholders. With the exception
of the SEC Registration Fee, all amounts are estimates.

| SEC registration fee             |     | $ | 27,378.53 |
| FINRA filing fee                 |     |   |         * |
| Legal fees and expenses          |     |   |         * |
| Accountants’ fees and expenses   |     |   |         * |
| Printing expenses                |     |   |         * |
| Transfer agent fees and expenses |     |   |         * |
| Miscellaneous costs              |     |   |         * |
| Total                            |     | $ |         * |

Notes:

| * | These fees are calculated                                                                     
 based on the securities offered and the number of issuances and accordingly cannot be