Company: FLDDW
Filing Date: 2025-04-08
Form Type: CORRESP
Source: 0001213900-25-029939
Chunk: 0

Company: Fold Holdings, Inc.
Filing Date: 2025-04-08
Form: CORRESP
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<div align='center'>Fold Holdings, Inc.

11201 North Tatum Blvd., Suite 300, Unit 42035

Phoenix, AZ 85028

April 8, 2025</div>

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Fold Holdings, Inc. |

Registration Statement on Form S-1

File No. 333-286294

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of
the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of
the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Fold Holdings, Inc. We respectfully
request that the Registration Statement become effective as of 5:30 p.m. Eastern Time on April 10, 2025, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP,
by calling Ryan Maierson at (713) 546-7420.

Thank you for your assistance in this matter.

| Very truly yours,   |                         |
| FOLD HOLDINGS, Inc. |                         |
| By:                 | /s/ Will Reeves         |
|                     | Will Reeves             |
|                     | Chief Executive Officer |

| cc: | Wolfe Repass, Fold Holdings, Inc. |

Ryan Maierson, Latham & Watkins LLP