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SEC Comment Letter 0000000000-22-013633 to Fold Holdings, Inc. (FLD)

Fold Holdings, Inc.
Date: Dec. 19, 2022 · CIK: 0001889123 · Accession: 0000000000-22-013633

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File numbers found in text: 001-41168

Date
December 19, 2022
Author
Douglas Listman
Form
UPLOAD
Company
Fold Holdings, Inc.

Letter

United States securities and exchange commission logo December 19, 2022 Douglas Listman Chief Financial Officer FTAC Emerald Acquisition Corp. 2929 Arch Street, Suite 1703 Philadelphia, PA 19104 Re:FTAC Emerald Acquisition Corp. Form 10-K for the fiscal year ended December 31, 2021 Filed March 22, 2022 File No. 001-41168 Dear Douglas Listman: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
December 19, 2022
Douglas Listman
Chief Financial Officer
FTAC Emerald Acquisition Corp.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
Re:FTAC Emerald Acquisition Corp.
Form 10-K for the fiscal year ended December 31, 2021
Filed March 22, 2022
File No. 001-41168
Dear Douglas Listman:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction