Company: CIFRW
Filing Date: 2025-05-23
Form Type: 424B5
Source: 0001193125-25-125868
Chunk: 37

Company: Cipher Mining Inc.
Filing Date: 2025-05-23
Form: 424B5
Chunk 37
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 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.

WHERE YOU CAN FIND MORE INFORMATION

We have filed with the SEC a registration statement on Form S-3 (including the exhibits, schedules and
amendments thereto) under the Securities Act, with respect to the shares of our common stock offered hereby. This prospectus supplement does not contain all of the information set forth in the registration statement and the exhibits and schedules
thereto. For further information with respect to us and the common stock offered hereby, we refer you to the registration statement and the exhibits and schedules filed therewith and the accompanying base prospectus. Statements contained in this
prospectus supplement as to the contents of any contract, agreement or any other document are summaries of the material terms of this contract, agreement or other document. With respect to each of these contracts, agreements or other documents filed
as an exhibit to the registration statement, reference is made to the exhibits for a more complete description of the matter involved.

The SEC maintains a website at www.sec.govthat contains reports, proxy and information statements and other information regarding
registrants that file electronically with the SEC