# EDGAR Filing Document

**Accession Number:** 0002042022
**File Stem:** 0001213900-25-072607
**Filing Date:** 2025-8
**Character Count:** 29971
**Document Hash:** 946ec38311082e4d87c7819e9b36b52a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-072607.hdr.sgml**: 20250806

**ACCESSION NUMBER**: 0001213900-25-072607

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 20

**FILED AS OF DATE**: 20250806

**DATE AS OF CHANGE**: 20250806

**EFFECTIVENESS DATE**: 20250806

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WhiteFiber, Inc.
- **CENTRAL INDEX KEY:** 0002042022
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289320
- **FILM NUMBER:** 251190549

**BUSINESS ADDRESS:**
- **STREET 1:** 31 HUDSON YARDS
- **STREET 2:** FLOOR 11
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 212-463-5121

**MAIL ADDRESS:**
- **STREET 1:** 31 HUDSON YARDS
- **STREET 2:** FLOOR 11
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** White Fiber, Inc.
- **DATE OF NAME CHANGE:** 20241021

#### AS FILED WITH THE U.S. SECURITIES AND EXCHANGE COMMISSION ON AUGUST 6, 2025

#### Registration Statement No. 333-

#### UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br>WASHINGTON, D.C. 20549

#### ______________________

#### FORM S-1<br> REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933

#### ______________________

#### WHITEFIBER, INC.<br> (Exact name of Registrant as specified in its Charter)

#### ______________________

---

| | | |
|:---|:---|:---|
|  **Cayman Islands** | **7374** | **61-2222606** |
|  *(State or other jurisdiction of <br>incorporation or organization)* | *(Primary Standard Industrial Classification Code Number)* | *(I.R.S. Employer <br>Identification No.)* |

---

**31 Hudson Yards, Floor 11, Suite 30<br>New York, New York 10001<br><u>(212) 463</u><u>-5121</u>**<br> *(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)*

#### N / A<br> (Former name or former address, if changed since last report)

#### ______________________
**Sam Tabar<br>Chief Executive Officer<br>31 Hudson Yards, Floor 11, Suite 30<br>New York, New York 10001<br><u>(646) 801-0779</u><br> *(Name, address, including zip code, and telephone number, including area code, of agent for service)***

*Copies to:*

---

| | | | |
|:---|:---|:---|:---|
|  **Laura Katherine Mann<br>Bryson Manning<br>White & Case LLP<br>609 Main Street<br>Houston, TX 77002<br>Telephone: (713) 496-9700** | **Pratin Vallabhaneni<br>Erica Hogan<br>White & Case LLP<br>1221 Avenue of the Americas<br>New York, NY 10020<br>Telephone: (212) 819-8200** | **Elliot H. Lutzker, Esq.<br>Davidoff Hutcher & <br>Citron LLP<br>605 Third Avenue, 34<sup>th</sup> Floor<br>New York, NY 10158<br>Telephone: (646) 428-3210** | **Jeeho Lee, Esq.<br>David Ni, Esq.<br>O'Melveny & Myers LLP<br>1301 Avenue of the Americas, <br>17<sup>th</sup> Floor<br>New York, NY 10019<br>Telephone: (212) 326-2000** |

---

#### Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.
If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ 333-288650

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

    <u> Large accelerated filer </u>   <u> ☐ </u>   <u> Accelerated filer </u>   <u> ☐ </u> <br>     <u> Non-accelerated filer </u>   <u> ☒ </u>   <u> Smaller reporting company </u>   <u> ☒ </u> <br>             <u> Emerging Growth Company </u>   <u> ☒ </u>

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.**

------

#### EXPLANATORY NOTE AND INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
WhiteFiber, Inc., a Cayman Islands exempted company (the "Registrant"), is filing this Registration Statement with the Securities and Exchange Commission (the "Commission") pursuant to Rule 462(b) under the Securities Act of 1933, as amended. This Registration Statement relates to the public offering of securities contemplated by the Registrant's Registration Statement on Form S-1 (File No. 333-288650) (as amended, the "Prior Registration Statement"), which the Commission declared effective on August 6, 2025.

The Registrant is filing this Registration Statement for the sole purpose of registering 1,796,875 additional Ordinary Shares, par value $0.01 per share, which includes 234,375 Ordinary Shares that may be sold as part of the underwriters' option to purchase additional shares. The additional shares that are being registered for offer and sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price set forth in the filing fee table that is Exhibit 107 to the Prior Registration Statement. The information set forth in the Prior Registration Statement, and all exhibits to the Prior Registration Statement, are hereby incorporated by reference into this Registration Statement.

The required opinion and consents are listed below and filed with this Registration Statement.

---

| | |
|:---|:---|
| 5.1 | [Opinion of Ogier (Cayman) LLP.](ea025198601ex5-1_whitefiber.htm) |
| 23.1 | [Consent of Audit Alliance LLP for WhiteFiber, Inc.](ea025198601ex23-1_whitefiber.htm) |
| 23.2 | [Consent of Audit Alliance LLP for Enovum Data Centers Group.](ea025198601ex23-2_whitefiber.htm) |
| 23.3 | [Consent of Ogier (Cayman) LLP (included in Exhibit 5.1).](ea025198601ex5-1_whitefiber.htm) |
| 24.1 | [Power of Attorney (included on the signature page to the Registration Statement on Form S-1 (File No. 333-288650) filed with the Securities and Exchange Commission on July 11, 2025 and incorporated by reference herein).](http://www.sec.gov/Archives/edgar/data/2042022/000121390025063338/ea0248382-s1_white.htm#c_030) |
| 107 | [Filing fee table.](ea025198601ex-fee_whitefiber.htm) |

---

------

#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on the 6<sup>th</sup> day of August, 2025.

---

| | |
|:---|:---|
|  **WHITEFIBER, INC.** | **WHITEFIBER, INC.** |
|  By:  | /s/ Sam Tabar |
|  Name:  | Sam Tabar |
|  Title:  | Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
|  **Signature**  | **Title** | **Date** |
|  /s/ Sam Tabar  | Chief Executive Officer | August 6, 2025 |
|  Sam Tabar  | *(Principal Executive Officer)* |  |
|  \*  | Chief Financial Officer and Director | August 6, 2025 |
|  Erke Huang  | *(Principal Financial and Accounting Officer)* |  |
|  \* | Director | August 6, 2025 |
|  Ichi Shih  |  |  |
|  \* | Director | August 6, 2025 |
|  Jiashu ("Bill") Xiong  |  |  |

---

---

| | |
|:---|:---|
|  \* By:  | /s/ Sam Tabar |
|  Name:  | Sam Tabar |
|  Title:  | Attorney-in-fact |

---

------

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| WhiteFiber, Inc.<br> c/o Ogier Global (Cayman) Limited<br> 89 Nexus Way, Camana Bay, Grand <br> Cayman KY1-9009, Cayman Islands | **D +1 345 949 9876**<br> **E Bradley.Kruger@ogier.com**<br>Reference: 427611.00002<br>6 August 2025 |

---

**WhiteFiber, Inc. (the Company)** 

We have been requested to provide you with an opinion on matters of Cayman Islands law in connection with the Company's registration statement on Form S-1 filed with the United States Securities and Exchange Commission (the **Commission**) pursuant to Rule 462(b) under the United States Securities Act of 1933, as amended (the **Act**), as amended, (including its exhibits, the **Registration Statement**) related to the offering and sale of:

(a) up to 1,562,500 ordinary shares of the Company with a par value of US$0.01 each (the **Base Shares**);
and

(b) up to 234,375 ordinary shares of the Company with a par value of US$0.01 each (the **Over-Allotment Shares** and, together with the Base Shares, the **Sale Shares**) which several underwriters, for whom B. Riley Securities, Inc. and Needham
& Company, LLC are acting as representatives, will have a right to purchase from the Company to cover over-allotments, if any.

The Registration Statement incorporates by reference the Company's Registration Statement on Form S-1 (File No. 333-288650) (the **Prior Registration Statement**), including the prospectus included therein.

---

| | |
|:---|:---|
| **Ogier (Cayman) LLP**<br> 89 Nexus Way<br> Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands<br>T +1 345 949 9876<br> F +1 305 513 5888<br> **ogier.com** | A list of Partners may be inspected on our website |

---

**WhiteFiber, Inc.**

6 August 2025

This opinion is given in accordance with the terms of Registration Statement and the Legal Matters section of the Prior Registration Statement.

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in Schedule 1. A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

1 Documents examined

For the purposes of giving this opinion, we have examined the corporate and other documents and conducted the searches listed in Schedule 1 (the **Documents**). We have not made any searches or enquiries concerning, and have not examined any documents entered into by or affecting the Company or any other person, save for the searches, enquiries and examinations expressly referred to in Schedule 1.

2 Assumptions

In giving this opinion we have relied upon the assumptions set forth in Schedule 2 without having carried out any independent investigation or verification in respect of those assumptions.

---

| | |
|:---|:---|
| 3 | Opinions |

---

On the basis of the examinations and assumptions referred to above and subject to the qualifications set forth in Schedule 3 and the limitations set forth below, we are of the opinion that:

**Corporate status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company has been duly incorporated as an exempted company with limited liability and is validly existing
and in good standing with the Registrar of Companies of the Cayman Islands (the **Registrar**).

**Corporate power**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Company has under its Memorandum and Articles of Association and will have under the A&R Articles
all requisite power to issue the Sale Shares, to execute and deliver the Documents and to perform its obligations, and exercise its rights,
under such documents.

**WhiteFiber, Inc.**

6 August 2025

**Corporate authorisation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company has taken all requisite corporate action to authorise:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the issuance of the Sale Shares; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the execution and delivery of the Documents and the performance of its obligations, and the exercise of
its rights, under such documents.

**Sale Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Sale Shares to be offered and issued by the Company as contemplated by the Registration Statement,
when issued by the Company upon:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) payment in full of the consideration as set out in the Registration Statement and in accordance with the
terms set out in the Registration Statement and in accordance with the A&R Articles; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the entry of those Sale Shares as fully paid on the register of members of the Company,

shall be validly issued, fully paid and non-assessable.

4 Matters not covered

We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as to any laws other than the laws of the Cayman Islands, and we have not, for the purposes of this opinion,
made any investigation of the laws of any other jurisdiction, and we express no opinion as to the meaning, validity, or effect of references
in the Registration Statement, the Prior Registration Statement or the Documents to statutes, rules, regulations, codes or judicial authority
of any jurisdiction other than the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except to the extent that this opinion expressly provides otherwise, as to the commercial terms of, or
the validity, enforceability or effect of the documents reviewed (or as to how the commercial terms of such documents reflect the intentions
of the parties), the accuracy of representations, the fulfilment of warranties or conditions, the occurrence of events of default or terminating
events or the existence of any conflicts or inconsistencies among the documents and any other agreements into which the Company may have
entered or any other documents; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) as to whether the acceptance, execution or performance of the Company's obligations under the documents
reviewed by us will result in the breach of or infringe any other agreement, deed or document (other than, to the extent expressly provided
herein, the Company's Memorandum and Articles of Association or the A&R Articles) entered into by or binding on the Company.

**WhiteFiber, Inc.**

6 August 2025

5 Governing law of this opinion

5.1 This opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed by, and shall be construed in accordance with, the laws of the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined to, and given on the basis of, the laws and practice in the Cayman Islands at the date of this
opinion.

5.2 Unless otherwise indicated, a reference to any specific Cayman Islands legislation is a reference to that
legislation as amended to, and as in force at, the date of this opinion.

---

| | |
|:---|:---|
| 6 | Consent |

---

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and also consent to the reference to this firm in the Prior Registration Statement under the heading "Legal Matters". In the giving of our consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the Rules and Regulations of the Commission thereunder.

Yours faithfully

/s/ Ogier (Cayman) LLP

**Ogier (Cayman) LLP**

**WhiteFiber, Inc.**

6 August 2025

**Schedule 1**

Documents examined

Corporate and other documents

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| | |
|:---|:---|
| 1 | The Certificate of Incorporation of the Company dated 15 August 2024 and the Certificates of Incorporation on Change of Name dated 18 October 2024 and 6 February 2025, each issued by the Registrar (the **Certificates of Incorporation**). |

---

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| | |
|:---|:---|
| 2 | The amended and restated memorandum of association of the Company adopted by special resolution passed on 6 February 2025 (the **Memorandum**). |

---

---

| | |
|:---|:---|
| 3 | The amended and restated articles of association of the Company adopted by special resolution passed on 6 February 2025 (the **Articles of Association**). |

---

---

| | |
|:---|:---|
| 4 | A Certificate of Good Standing dated 6 August 2025 (the **Good Standing Certificate**) issued by the Registrar in respect of the Company. |

---

---

| | |
|:---|:---|
| 5 | A certificate dated on the date hereof as to certain matters of fact signed by a director of the Company in the form annexed hereto (the **Director's Certificate**), having attached to it a copy of the written resolutions of the directors of the Company passed on 8 July 2025 and 28 July 2025 and a copy of the written resolutions of the pricing committee dated 6 August 2025 (the **Resolutions**). |

---

---

| | |
|:---|:---|
| 6 | The Register of Writs at the office of the Clerk of Courts in the Cayman Islands as inspected by us on 6 August 2025 (the **Register of Writs**). |

---

7 The Registration Statement and the Prior Registration Statement.

---

| | |
|:---|:---|
| 8 | The draft amended and restated articles of association appended to the Prior Registration Statement (**A&R Articles**). |

---

**WhiteFiber, Inc.**

6 August 2025

**Schedule 2**

Assumptions

**Assumptions of general application**

1 All original documents examined by us are authentic and complete.

2 All copy documents examined by us (whether in facsimile, electronic or other form) conform to the originals and those originals are authentic and complete.

3 All signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine.

4 Each of the Good Standing Certificate and the Director's Certificate is accurate and complete as at the date of this opinion.

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| | |
|:---|:---|
| 5 | Where any Document has been provided to us in draft or undated form, that Document has been executed by all parties in materially the form provided to us and, where we have been provided with successive drafts of a Document marked to show changes from a previous draft, all such changes have been accurately marked. |

---

6 There will be no intervening circumstance relevant to this opinion between the date hereof and the date upon which the Sale Shares are issued.

7 There is nothing in any law (other than the laws of the Cayman Islands) that would or might affect the opinions herein.

**Status, authorisation and execution**

8 Each of the parties to the Documents other than the Company is duly incorporated, formed or organised (as applicable), validly existing and in good standing under all relevant laws.

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| | |
|:---|:---|
| 9 | In authorising the execution and delivery of the Documents by the Company, the issue and allotment of the Sale Shares, and the exercise of its rights and performance of its obligations under the Documents, each of the directors of the Company has acted in good faith with a view to the best interests of the Company and has exercised the standard of care, diligence and skill that is required of him or her. |

---

**WhiteFiber, Inc.**

6 August 2025

**Enforceability**

10 None of the opinions expressed herein will be adversely affected by the laws or public policies of any jurisdiction other than the Cayman Islands. In particular, but without limitation to the previous sentence:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the laws or public policies of any jurisdiction other than the Cayman Islands will not adversely affect
the capacity or authority of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) neither the execution or delivery of the Documents nor the exercise by any party to the Documents of its
rights or the performance of its obligations under them contravene those laws or public policies.

**Share Issuance**

11 The Sale Shares to be issued shall be issued at an issue price in excess of the par value thereof.

12 The A&R Articles appended to the Prior Registration Statement will be adopted by the Company in accordance with the Articles of Association prior to the date that any Sale Shares are issued by the Company.

**Register of Writs**

13 The Register of Writs constitutes a complete and accurate record of the proceedings affecting the Company before the Grand Court of the Cayman Islands as at the time we conducted our investigation of such register.

**WhiteFiber, Inc.**

6 August 2025

**Schedule 3**

Qualifications

**Good Standing**

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| | |
|:---|:---|
| 1 | Under the Companies Act (Revised) of the Cayman Islands (**Companies Act**) annual returns in respect of the Company must be filed with the Registrar, together with payment of annual filing fees. A failure to file annual returns and pay annual filing fees may result in the Company being struck off the Register of Companies, following which its assets will vest in the Financial Secretary of the Cayman Islands and will be subject to disposition or retention for the benefit of the public of the Cayman Islands. |

---

---

| | |
|:---|:---|
| 2 | **In good standing** means only that as of the date of the Good Standing Certificate the Company is up-to-date with the filing of its annual returns and payment of annual fees with the Registrar. We have made no enquiries into the Company's good standing with respect to any filings or payment of fees, or both, that it may be required to make under the laws of the Cayman Islands other than the Companies Act. |

---

**Limited Liability**

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| | |
|:---|:---|
| 3 | We are not aware of any Cayman Islands authority as to when the courts would set aside the limited liability of a shareholder in a Cayman Islands company. Our opinion on the subject is based on the Companies Act and English common law authorities, the latter of which are persuasive but not binding in the courts of the Cayman Islands. Under English authorities, circumstances in which a court would attribute personal liability to a shareholder are very limited, and include: (a) such shareholder expressly assuming direct liability (such as a guarantee); (b) the company acting as the agent of such shareholder; and (c) the company being incorporated by or at the behest of such shareholder for the purpose of committing or furthering such shareholder's fraud, or for a sham transaction otherwise carried out by such shareholder. In the absence of these circumstances, we are of the opinion that a Cayman Islands' court would have no grounds to set aside the limited liability of a shareholder. |

---

**Non-Assessable**

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| | |
|:---|:---|
| 4 | In this opinion, the phrase "non-assessable" means, with respect to the Sale Shares in the Company, that a shareholder shall not, solely by virtue of its status as a shareholder, be liable for additional assessments or calls on the Sale Shares by the Company or its creditors (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstance in which a court may be prepared to pierce or lift the corporate veil). |

---

**Register of Writs**

5 Our examination of the Register of Writs cannot conclusively reveal whether or not there is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) any current or pending litigation in the Cayman Islands against the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) any application for the winding up or dissolution of the Company or the appointment of any liquidator,
trustee in bankruptcy or restructuring officer in respect of the Company or any of its assets,

as notice of these matters might not be entered on the Register of Writs immediately or updated expeditiously or the court file associated with the matter or the matter itself may not be publicly available (for example, due to sealing orders having been made). Furthermore, we have not conducted a search of the summary court. Claims in the summary court are limited to a maximum of CI $20,000.

## Exhibit 23.1

**Exhibit 23.1**

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| | | |
|:---|:---|:---|
| ![](ex23-1_001.jpg) | AUDIT ALLIANCE LLP**®** | ![](ex23-1_002.jpg) |
|  | A Top 18 Audit Firm<br> 10 Anson Road, #20-16 International Plaza, Singapore 079903. |  |

---

UEN: T12LL1223B GST Reg No : M90367663E

Tel: (65) 6227 5428 10

Anson Road #20-16 International Plaza Singapore 079903

Website : www.allianceaudit.com

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We hereby consent to the inclusion in this Registration Statement on Form S-1MEF of our report dated May 5, 2025, relating to the combined financial statements of the WhiteFiber Business of Bit Digital, Inc.

We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Audit Alliance LLP

Singapore

August 6, 2025

Registered Office: 10 Anson Road #20-16 International Plaza Singapore 079903

## Exhibit 23.2

**Exhibit 23.2**

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| | | |
|:---|:---|:---|
| ![](ex23-2_001.jpg) | AUDIT ALLIANCE LLP**®** | ![](ex23-2_002.jpg) |
|  | A Top 18 Audit Firm<br> 10 Anson Road, #20-16 International Plaza, Singapore 079903. |  |

---

UEN: T12LL1223B GST Reg No : M90367663E

Tel: (65) 6227 5428 10

Anson Road #20-16 International Plaza Singapore 079903

Website : www.allianceaudit.com

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We hereby consent to the inclusion in this Registration Statement on Form S-1MEF of our report dated May 5, 2025, relating to the financial statements of Enovum Data Centers Corp.

We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Audit Alliance LLP

Singapore

August 6, 2025

Registered Office: 10 Anson Road #20-16 International Plaza Singapore 079903

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-1**

**WhiteFiber, Inc.**

**Table 1: Newly Registered and Carry Forward Securities**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Ordinary Shares, par value $0.01 per share | (1) | 457(a) | 1796875 | $17.00 | $30546875.00 | 0.0001531 | $4676.73 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $30546875.00 |  | 4676.73 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  |  |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $4676.73 |

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**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Represents only the additional number of shares being registered pursuant to this registration statement and includes 234,375 Ordinary Shares issuable upon exercise of the underwriters' option to purchase additional shares. Does not include the 8,984,375 shares that were previously registered on the Registration Statement on Form S-1 (333-288650), as amended (the "Prior Registration Statement"). The registration fee is calculated in accordance with Rule 457(a) under the Securities Act of 1933, as amended (the "Securities Act"), based on the proposed maximum aggregate offering price. The registrant previously registered 8,984,375 Ordinary Shares with an aggregate offering price of $152,734,375.00 on the Prior Registration Statement, which was declared effective by the Securities and Exchange Commission on August 6, 2025. In accordance with Rule 462(b) under the Securities Act, an additional amount of securities having a maximum aggregate offering price of $30,546,875.00 is hereby registered, which includes shares issuable upon the exercise of the underwriters' option to purchase additional shares.