Company: FLDDW
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001213900-25-003169
Chunk: 0

Company: Fold Holdings, Inc.
Filing Date: 2025-01-14
Form: CORRESP
Chunk 0
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January 14, 2025

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.

Washington, D.C. 20549-6010

| Attention: | Kate Tillan    |
|            | David Irving   |
|            | Austin Stanton |
|            | Lulu Cheng     |

| Re: | FTAC Emerald Acquisition Corp. |

Amendment No. 2 to Registration Statement on Form S-4

Filed December 23, 2024

File No. 333-282520

To the addressees set forth above:

On behalf of FTAC Emerald Acquisition Corp. (the “Company”),
set forth below are the Company’s responses to the comments of the Staff (the “Staff”) communicated in
its letter dated January 13, 2025 (the “Comment Letter”) relating to the Registration Statement on Form S-4
(the “Registration Statement”), initially filed with the Securities and Exchange Commission (the “Commission”)
on October 7, 2024 and amended on November 27, 2024, and December 23, 2024. Concurrently with the delivery of this letter to the Staff,
the Company has publicly filed Amendment No. 3 to the Registration Statement on Form S-4 (the “Amended Registration Statement”) with the Commission through its EDGAR system.

For ease of review, we have set forth below each of the numbered comments
from the Comment Letter in bold type followed by the Company’s responses thereto. Unless otherwise indicated, capitalized terms
used herein have the meanings assigned to them in the Amended Registration Statement.

Amendment No. 2 to Registration Statement on Form S-4 filed December 23, 2024

Risk Factors

Risks Related to Bitcoin

A temporary or permanent blockchain “fork”, page 62

| 1. | We note your response to prior comment 2 and related disclosure.                                                                              
 Please explain the basis for your determination that it will be the responsibility of the Bitcoin Service Providers to make any determination 
 with respect to whether any forked assets are ’securities’ within the meaning of Section 2(a)(1) of the Securities Act                        
 and the implications under federal securities laws of any distribution thereof, including without limitation the nature of the contractual    
 relationships between and/or among you, your customers, and the Bitcoin Service Providers. Please further revise to disclose the risks        
 to and liabilities of the Bitcoin Service Providers and