Company: FUFU
Filing Date: 2025-06-10
Form Type: 424B5
Source: 0001213900-25-053161
Chunk: 24

Company: Bitfufu Inc.
Filing Date: 2025-06-10
Form: 424B5
Chunk 24
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 backup withholding.

<div align='center'>S-14</div>

Backup withholding is not an additional tax. Any amounts withheld under
the backup withholding rules may be allowed as a refund or credit against a holder’s U.S. federal income tax liability, if
any, by filing the appropriate claim for refund and timely providing the required information to the IRS. Each U.S. Holder should consult
its own tax advisor regarding the information reporting and backup withholding rules in their particular circumstances and the availability
of and procedures for obtaining an exemption from backup withholding.

Certain U.S. Holders holding specified foreign financial assets with
an aggregate value in excess of the applicable dollar threshold are required to report information to the IRS relating to Class A Ordinary
Shares, subject to certain exceptions (including an exception for Class A Ordinary Shares held in accounts maintained by U.S. financial
institutions), by attaching a complete IRS Form 8938, Statement of Specified Foreign Financial Assets, with their tax return, for each
year in which they hold Class A Ordinary Shares. In addition to these requirements, U.S. Holders may be required to annually file FinCEN
Report 114 (Report of Foreign Bank and Financial Accounts) with the U.S. Department of Treasury. U.S. Holders who are required to report
specified foreign financial assets on IRS Form 8938 and/or foreign bank and financial accounts on FinCEN Report 114 and fail to do so
may be subject to substantial penalties.

The discussion of reporting obligations set forth above is not intended to constitute an exhaustive description of all reporting obligations that may apply to a U.S. Holder. A failure to satisfy certain reporting obligations may result in an extension of the period during which the IRS can assess a tax, and under certain circumstances, such an extension may apply to assessments of amounts unrelated to any unsatisfied reporting obligation. Penalties for failure to comply with these reporting obligations are substantial. U.S. Holders should consult with their own tax advisors regarding their reporting obligations relating to their ownership of Class A Ordinary Shares, including the requirement to file an IRS Form 8938.

Cayman Islands Tax Considerations

The following summary contains a description of certain Cayman Islands income tax consequences of the acquisition, ownership and disposition of ordinary shares, but it does not purport to be a comprehensive description of all the tax considerations that may be relevant to a decision to purchase ordinary shares. The summary is based upon the tax laws of Cayman Islands and regulations thereunder as of the date hereof