Company: FUFU
Filing Date: 2025-11-07
Form Type: F-3
Source: 0001213900-25-107483
Chunk: 37

Company: Bitfufu Inc.
Filing Date: 2025-11-07
Form: F-3
Chunk 37
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 The Selling Shareholder and any other person participating in such distribution will be subject to applicable provisions of the Exchange
Act, and the rules and regulations thereunder, including without limitation, Regulation M, which may limit the timing of purchases and
sales of any of the shares by the Selling Shareholder and any other participating person. Regulation M may also restrict the ability of
any person engaged in the distribution of the shares to engage in market-making activities with respect to the shares. All of the foregoing
may affect the marketability of the shares and the ability of any person or entity to engage in market-making activities with respect
to the shares.

We will not receive any proceeds
from the sale of the Class A Ordinary Shares under this prospectus or any prospectus supplement.

We have agreed to pay all
expenses of registration incurred in connection with the resale of Class A Ordinary Shares under this prospectus, except for any
underwriting discounts, if any, selling commissions and stock transfer taxes applicable to the sale of Class A Ordinary Shares by
the Selling Shareholder, all of which are to be paid by the Selling Shareholder.

<div align='center'>21

TAX CONSIDERATIONS</div>

U.S. Federal Income Tax Considerations

The following is a general
discussion of certain material U.S. federal income tax consequences of the ownership and disposition of Class A Ordinary Shares
for a U.S. Holder (as defined below). This discussion address only U.S. Holders that acquire Class A Ordinary Shares in this offering.
This discussion is for general information purposes only and does not purport to be a complete analysis or listing of all potential U.S.
federal income tax consequences that may apply to a U.S. holder as a result of the ownership and disposition of Class A Ordinary Shares.
In addition, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to particular holders nor
does it take into account the individual facts and circumstances of any particular holder that may affect the U.S. federal income tax
consequences to such holder, and accordingly, is not intended to be, and should not be construed as, tax advice.

This discussion is based
on provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), the U.S. Treasury Regulations promulgated
thereunder (whether final, temporary, or proposed) (the “Treasury Regulations”), published administrative rulings of the IRS,
and judicial decisions, all as in effect on the