Company: FUFU
Filing Date: 2025-03-05
Form Type: POS AM
Source: 0001213900-25-020703
Chunk: 58

Company: Bitfufu Inc.
Filing Date: 2025-03-05
Form: POS AM
Chunk 58
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 currencies; |

| ● | grantor 
 trusts; |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | U.S. persons                                        
 whose “functional currency” is not the U.S. dollar; |

| ● | persons                                                                                   
 who received shares of Class A Ordinary Shares through the issuance of restricted stock   
 under an equity incentive plan or through a tax-qualified retirement plan or otherwise as 
 compensation;                                                                             |

| ● | persons                                                                                       
 who own (directly or through attribution) 10% or more (by vote or value) of the issued shares 
 of BitFuFu (excluding treasury shares);                                                       |

| ● | persons                                                                   
 that hold Warrants or other rights to acquire Class A Ordinary Shares; or |

| ● | holders                                                                     
 holding Class A Ordinary Shares as a position in a “straddle,” as part of   
 a “synthetic security” or “hedge,” as part of a “conversion                 
 transaction,” or other integrated investment or risk reduction transaction; |

As used in this prospectus,
the term “U.S. Holder” means a beneficial owner of Class A Ordinary Shares for U.S. federal income tax purposes:

| ● | an                                                            
 individual who is a citizen or resident of the United States; |

| ● | a                                                                                        
 corporation (or other entity that is classified as a corporation for U.S. federal income 
 tax purposes) that is created or organized in or under the laws of the United States     
 or any State thereof or the District of Columbia;                                        |

| ● | an                                                                                         
 estate the income of which is subject to U.S. federal income tax regardless of its source; 
 or                                                                                         |

| ● | a                                                                                     
 trust (i) if a court within the United States is able to exercise primary supervision 
 over the administration of the trust and one or more U.S. persons have the authority  
 to control all substantial decisions of the trust, or (ii) that has a valid election  
 under the Code to be treated as a U.S. person for U.S. federal income tax purposes.   |

If a partnership, including
for this purpose any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes, holds Class A
Ordinary Shares received in the Business Combination, the U.S. federal income tax treatment of a partner in such partnership will
generally depend on the status of the partner and the activities of the partnership. This discussion does not address the tax consequences
to any