Company: FUFU
Filing Date: 2025-08-26
Form Type: S-8 POS
Source: 0001213900-25-080502
Chunk: 23

Company: Bitfufu Inc.
Filing Date: 2025-08-26
Form: S-8 POS
Chunk 23
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 2024) |
| 4.2*   |     | Specimen Class A Ordinary Share Certificate of BitFuFu Inc. (incorporated by reference to Exhibit 4.5 to the Registration Statement on Form F-4 (Reg. No. 333-276181), initially filed with the SEC on December 21, 2023)                                   |
| 5.1*   |     | Opinion of Harney Westwood & Riegels, Cayman Islands counsel to the Registrant, regarding the legality of the Class A ordinary shares being registered                                                                                                      |
| 10.1*  |     | Amended and Restated 2022 Share Incentive Plan                                                                                                                                                                                                              |
| 23.1*  |     | Consent                                                                                                                                                                                                                                                     
 of Harney Westwood & Riegels (included in Exhibit 5.1)                                                                                                                                                                                                      |
| 23.2   |     | Consent of WWC, P.C.                                                                                                                                                                                                                                        |
| 24.1*  |     | Power of Attorney (included on signature page to the initial filing of this registration statement)                                                                                                                                                         |
| 107*   |     | Filing Fee Table                                                                                                                                                                                                                                            |

| * | Previously 
 filed.     |

<div align='center'>II-2</div>

Item 9. Undertakings

| (a) | The                                       
 undersigned Registrant hereby undertakes: |

| (1) | To file, during any period                                                                          
 in which offers or sales are being made, a post-effective amendment to this registration statement: |

| (i) | to                                                                         
 include any prospectus required by Section 10(a)(3) of the Securities Act; |

| (ii)                                                                                                                                  | to                                                                                                                                   
 reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent    
 post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set     
 forth in this registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if    
 the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end  
 of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) 
 if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price