Company: FLDDW
Filing Date: 2025-04-01
Form Type: S-1
Source: 0001213900-25-026537
Chunk: 207

Company: Fold Holdings, Inc.
Filing Date: 2025-04-01
Form: S-1
Chunk 207
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 December 31, 2024 included in this prospectus have been audited by WithumSmith+Brown, PC, an independent registered public accounting firm, as set forth in their report thereon, appearing elsewhere in this prospectus, and are included in reliance on the report of such firm given upon their authority as experts in accounting and auditing. The financial statements of Fold, Inc. as of December 31, 2024 and 2023, and for each of the years in the two-year period ended December 31, 2024 included in this prospectus have been audited by Marcum LLP, an independent registered public accounting firm, as set forth in their report thereon, appearing elsewhere in this prospectus, and are included in reliance on the report of such firm given upon their authority as experts in accounting and auditing. WHERE YOU CAN FIND MORE INFORMATION We file annual, quarterly and current reports, proxy statements and other information with the SEC. We have also filed a registration statement on Form S-1, including exhibits, under the Securities Act with respect to the shares of Common Stock and Warrants offered by this prospectus. This prospectus is part of the registration statement, but does not contain all of the information included in the registration statement or the exhibits. Our SEC filings are available to the public on the internet at a website maintained by the SEC located at http://www.sec.gov.Those filings are also available to the public on, or accessible through, our website under the heading “Investors” at www.foldapp.com. The information on our web site, however, is not, and should not be deemed to be, a part of this prospectus 125 FOLD , INC. INDEX TO FINANCIAL STATEMENTS

| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 688) |     | F-2 |
| Financial Statements:                                                         |     |     |
| Balance Sheets                                                                |     | F-3 |
| Statements of Operations                                                      |     | F-4 |
| Statements of Changes in Stockholders’ Deficit                                |     | F-5 |
| Statements of Cash Flows                                                      |     | F-6 |
| Notes to Financial Statements                                                 |     | F-7 |

F-1 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors of Fold, Inc. Opinion on the Financial Statements We have audited the accompanying balance sheets of Fold, Inc. (the “Company”) as of December 31, 2024 and