Company: FUFU
Filing Date: 2025-06-10
Form Type: 424B5
Source: 0001213900-25-053161
Chunk: 13

Company: Bitfufu Inc.
Filing Date: 2025-06-10
Form: 424B5
Chunk 13
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<div align='center'>S-9

CERTAIN MATERIAL INCOME 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 date hereof. Any of the authorities on which this summary is based could be changed in a material and adverse manner at any time,
and any such change could be applied on a retroactive or prospective basis which could affect the U.S. federal income tax considerations
described in this summary. This discussion does not address the U.S. federal 3.8% Medicare tax imposed on certain net investment
income or any aspects of U.S. federal taxation other than those pertaining to the income tax, nor does it address any tax consequences
arising under any U.S. state and local, or non-U.S. tax laws. U.S. Holders should consult their own tax advisors regarding such
tax consequences in light of their particular circumstances.

This summary is limited to considerations relevant to U.S. Holders
that hold Class A Ordinary Shares as “capital assets” within the meaning of section 1221 of the Code (generally, property
held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be important to holders
in light of their individual circumstances,