Company: CIFRW
Filing Date: 2025-03-03
Form Type: S-3ASR
Source: 0001193125-25-044253
Chunk: 22

Company: Cipher Mining Inc.
Filing Date: 2025-03-03
Form: S-3ASR
Chunk 22
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 and for each of the two years in the period ended December 31, 2024, incorporated by reference in this prospectus, and the effectiveness of Cipher Mining
Inc.’s internal control over financial reporting as of December 31, 2024 have been audited by Marcum LLP, as stated in their reports dated February 25, 2025. Such consolidated financial statements are incorporated by reference in
reliance upon the report of such firm given their authority as experts in accounting and auditing. Marcum LLP’s report on the effectiveness of internal control over financial reporting expresses an adverse opinion on the effectiveness of the
Company’s internal control over financial reporting as of December 31, 2024 because of the existence of a material weakness.

The consolidated
financial statements of Cipher Mining Inc. as of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023, incorporated by reference in this prospectus, have been audited by Marcum LLP, as stated
in their report dated March 5, 2024. Such consolidated financial statements are incorporated by reference in reliance upon the report of such firm given their authority as experts in accounting and auditing. Marcum LLP’s report dated
March 5, 2024 on the consolidated financial statements of Cipher Mining Inc. as of and for the years ended December 31, 2023 and 2022, refers to a change in the method of accounting for digital assets during the year ended December 31,
2023 by early adopting ASU 2023-08, Intangibles – Goodwill and Other – Crypto Assets (Topic 350-60): Accounting for and Disclosure of Crypto Assets, effective January 1, 2023
using the modified retrospective method.

17

PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 14. Other Expenses of Issuance and Distribution The following is an estimate of the expenses (all of which are to be paid by the registrant) that we may incur in connection with the securities being registered hereby.

| SEC registration fee                          |     | $ | 6,552.30 |    |
| Legal fees and expenses                       |     | $ |          | -1 |
| Accounting fees and expenses                  |     | $ |          | -1 |
| Financial printing and miscellaneous expenses |     | $ |          | -1 |
| Miscellaneous                                 |     | $ |          | -1 |
| Total                                         |