Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 223

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 223
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 forth in their report thereon, appearing elsewhere
in this prospectus, and are included in reliance on the report of such firm given upon their authority as experts in accounting and auditing.

<div align='center'>WHERE
YOU CAN FIND MORE INFORMATION</div>

We file annual, quarterly and current reports,
proxy statements and other information with the SEC. We have also filed a registration statement on Form S-1, including exhibits, under
the Securities Act with respect to the shares of Common Stock and Warrants offered by this prospectus. This prospectus is part of the
registration statement, but does not contain all of the information included in the registration statement or the exhibits. Our SEC filings
are available to the public on the internet at a website maintained by the SEC located at http://www.sec.gov.Those
filings are also available to the public on, or accessible through, our website under the heading “Investors” at www.foldapp.com.
The information on our web site, however, is not, and should not be deemed to be, a part of this prospectus

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FOLD, INC.

INDEX TO FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 688) |     | F-2 |
| Financial Statements:                                                         |     |     |
| Balance Sheets                                                                |     | F-3 |
| Statements of Operations                                                      |     | F-4 |
| Statements of Changes in Stockholders’ Deficit                                |     | F-5 |
| Statements of Cash Flows                                                      |     | F-6 |
| Notes to Financial Statements                                                 |     | F-7 |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Shareholders and Board of Directors of

Fold, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Fold, Inc. (the “Company”) as of December 31, 2024 and 2023 the related statements of operations, stockholders’ deficit
and cash flows for each of the two years in the period ended December 31, 2024, and the related notes (collectively referred to as the
“financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2024 and 2023 and the results of its operations and its cash flows for each