Company: FLDDW
Filing Date: 2025-01-22
Form Type: CORRESP
Source: 0001213900-25-005489
Chunk: 0

Company: Fold Holdings, Inc.
Filing Date: 2025-01-22
Form: CORRESP
Chunk 0
---
| FTAC Emerald Acquisition Corp. | Fold, Inc.                                     |
| 2929 Arch Street, Suite 1703   | 11201 North Tatum Blvd., Suite 300, Unit 42035 |
| Philadelphia, PA 19104         | Phoenix, Arizona 85028                         |

January 22, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

100 F Street, N. E.

Washington, D.C. 20549

| Re: | FTAC Emerald Acquisition Corp. and Fold, Inc. 
 Registration Statement on Form S-4            
 Filed October 7, 2024, as amended             
 File No. 333-282520                           |

To Whom It May Concern:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, FTAC Emerald Acquisition Corp. and Fold, Inc. (together, the “Registrants”) hereby request acceleration
of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 PM eastern time on Thursday,
January 23, 2025, or as soon as practicable thereafter. Please notify counsel to the Registrants, Derick Kauffman of Stevens & Lee,
PC at 610-205-6038 and Ryan Maierson of Latham & Watkins LLP at 713-546-7420, of the time of effectiveness.

| Very truly yours,              |
| FTAC Emerald Acquisition Corp. |
| /s/ Bracebridge H. Young, Jr.  |
| Bracebridge H. Young, Jr.      
 Chief Executive Officer        |

| Fold, Inc.              |
| /s/ Will Reeves         |
| Will Reeves             
 Chief Executive Officer |

| cc: | Ryan Maierson, Latham & Watkins LLP |
|     | Derick Kauffman,                    
 Stevens & Lee, PC                   |