Company: FUFU
Filing Date: 2025-04-03
Form Type: F-3
Source: 0001213900-25-028397
Chunk: 48

Company: Bitfufu Inc.
Filing Date: 2025-04-03
Form: F-3
Chunk 48
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 regarding the validity of the securities being registered and certain Cayman Islands legal matters                                                                                                     |
| 8.1**       |     | Opinion of Harney Westwood & Riegels regarding certain Cayman Islands tax matters (included in Exhibit 5.1)                                                                                                                                 |
| 23.1**      |     | Consent                                                                                                                                                                                                                                     
 of WWC, P.C. Certified Public Accountants, an independent registered public accounting firm                                                                                                                                                 |
| 23.2**      |     | Consent of Harney Westwood & Riegels (included in Exhibit 5.1)                                                                                                                                                                              |
| 24.1**      |     | Power of Attorney (included in signature page to the initial filing of this registration statement)                                                                                                                                         |
| 107**       |     | Filing Fee Table                                                                                                                                                                                                                            |

| * | To be filed, if applicable, by amendment, or as an exhibit    
 to a report on Form 6-K and incorporated herein by reference. |

| ** | Filed herewith. |

<div align='center'>II-4

SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form F-3 and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Singapore, on April 3, 2025.

| BitFuFu Inc. |                                    |
| By:          | /s/ Leo Lu                         |
| Name:        | Leo Lu                             |
| Title:       | Chief Executive Officer and        
 Chairman of the Board of Directors |

<div align='center'>POWER OF ATTORNEY</div>

Each person whose signature
appears below constitutes and appoints Mr. Leo Lu as his or her true and lawful attorney-in-fact and agent, with full power of substitution
and resubstitution, for him or her in any and all capacities, to do any and all acts and all things and to execute any and all instruments
which said attorney and agent may deem necessary or desirable to enable the registrant to comply with the Securities Act of 1933,
as amended (the “Securities Act”), and any rules, regulations and requirements of the Securities and Exchange Commission thereunder,
in connection with the registration under the Securities Act of Ordinary Shares of the registrant (the “Shares”),
including, without limitation