Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 172

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 172
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 on our engagement team as required by law; |

| ● | at least annually, reviewing relationships that may reasonably be thought to bear on the independence of                                    
 the committee, receiving and reviewing a letter from the independent auditor affirming their independence, discussing the potential effects 
 of any such relationship, and assessing and otherwise taking the appropriate action to oversee the independence of our independent auditor; |

| ● | reviewing our annual and quarterly financial statements and reports, including the disclosures contained 
 in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Risk     
 Factors,” and discussing the statements and reports with our independent auditors and management;        |

| ● | reviewing with our independent auditors and management significant issues that arise regarding accounting                              
 principles and financial statement presentation and matters concerning the scope, adequacy and effectiveness of our financial controls 
 and critical accounting policies;                                                                                                      |

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| ● | reviewing with management and our independent auditors any earnings announcements, disclosures and other 
 financial information and guidance;                                                                      |

| ● | establishing procedures for the review, retention and investigation of complaints received by us regarding 
 financial controls, accounting, auditing or other matters;                                                 |

| ● | preparing the report that the SEC requires in our annual proxy statement; |

| ● | reviewing and providing oversight of any related party transactions in accordance with our related party                              
 transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities, including our code of business 
 conduct;                                                                                                                              |

| ● | reviewing and discussing with management risks related to data privacy, technology and information security,                           
 including cybersecurity, back-up of information systems, and policies and procedures that we have in place to monitor and control such 
 exposures;                                                                                                                             |

| ● | reviewing our major financial risk exposures, including the guidelines and policies to govern the process 
 by which risk assessment and risk management is implemented;                                              |

| ● | reviewing any analyses prepared by management or the independent auditors setting forth significant financial                         
 reporting issues and judgments made in connection with the preparation of the financial statements, including analyses of the effects 
 of alternative GAAP methods on the financial statements;                                                                              |

| ● | reviewing with management and the independent auditors any disagreement between them regarding financial                                   
 reporting, accounting practices or policies, or other matters, that individually or in the aggregate could be significant to our financial 
 statements or the independent auditor’s report, reviewing management’s response, and resolving any other conflicts or disagreements        
 regarding financial reporting;                                                                                                             |

| ● | considering and