Company: FLDDW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001213900-25-032143
Chunk: 2

Company: Fold Holdings, Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 2
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 an emerging growth
company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange
Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.

On November 1, 2024, CBIZ CPAs P.C. (“CBIZ”)
acquired the attest business of Marcum LLP (“Marcum”), and substantially all of the partners and staff that provided attestation
services for Marcum joined CBIZ. As such, subsequent to the filing on March 31, 2025 of an amended Current Report on Form 8-K containing
the audited financial statements of Fold, Inc. for the fiscal year ended December 31, 2024, Marcum resigned and, with the approval of
the Audit Committee of the Board of Directors of Fold Holdings, Inc. (the “Company”), CBIZ was engaged as the Company’s
independent registered public accounting firm for the fiscal year ending December 31, 2025.

The reports of Marcum regarding Fold Inc.’s financial statements for the fiscal years ended December 31, 2024 and 2023, did not
contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting
principles.

During the years ended December 31, 2024 and 2023,
and through April 12, 2025, the date of resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions) with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to
such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the
related instructions).

Prior to engaging CBIZ, the Company did not consult
with CBIZ