Company: FUFU
Filing Date: 2025-06-10
Form Type: 424B5
Source: 0001213900-25-053161
Chunk: 14

Company: Bitfufu Inc.
Filing Date: 2025-06-10
Form: 424B5
Chunk 14
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 including holders subject to special treatment under the U.S. tax laws, such as, for
example:

| ● | banks or other financial institutions, underwriters, or insurance 
 companies;                                                        |

| ● | brokers or dealers in securities or currencies or holders                                
 that are traders in securities who elect to apply a mark-to-market method of accounting; |

| ● | real estate investment trusts and regulated investment companies; |

| ● | tax-exempt organizations, qualified retirement plans,           
 individual retirement accounts, or other tax-deferred accounts; |

| ● | expatriates or former citizens or long-term residents 
 of the United States;                                 |

| ● | subchapter S corporations, partnerships or other pass-through entities 
 or investors in such entities;                                         |

| ● | any holder that is not a U.S. Holder; |

| ● | holders of Class B Ordinary Shares; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor trusts; |

| ● | persons subject to the alternative minimum tax; |

| ● | U.S. persons whose “functional currency” 
 is not the U.S. dollar;                  |

| ● | persons who received shares of Class A Ordinary Shares                                                                          
 through the issuance of restricted stock under an equity incentive plan or through a tax-qualified retirement plan or otherwise 
 as compensation;                                                                                                                |

| ● | persons who own (directly or through attribution) 10% or                             
 more (by vote or value) of the issued shares of BitFuFu (excluding treasury shares); |

| ● | persons that hold Warrants or other rights to acquire Class A 
 Ordinary Shares; or                                           |

| ● | holders holding Class A Ordinary Shares as a position                                                 
 in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” 
 or other integrated investment or risk reduction transaction;                                         |

<div align='center'>S-10</div>

As used in this prospectus, the term “U.S. Holder” means a beneficial owner of Class A Ordinary Shares for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity that is classified as a corporation                                                                
 for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State thereof 
 or the District of Columbia;                                                                                                      |

| ● |