Future Money Acquisition Corp S-1/A, filed Mar 9, 2026
Future Money Acquisition Corp (FMAC)
As
filed with the U.S. Securities and Exchange Commission under the Securities Act of 1933,
as amended, on March 6, 2026.
Registration No. 333-291996
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
AMENDMENT
NO. 2
TO
FORM S-1
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Future Money Acquisition Corporation
(Exact name of registrant as specified in its charter)
| Cayman Islands | 6770 | N/A | ||
(State or other jurisdiction of incorporation or organization) |
(Primary Standard Industrial Classification Code Number) |
(I.R.S. Employer Identification Number) |
475 Brannan St
San Francisco, CA 94107
+1 6479860980
(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)
Cogency Global Inc.
122 East 42nd Street, 18th Floor
New York, NY 10168
Telephone: (212) 947-7200
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copies to:
Nicholas Torres, Esq. Zhiqi Zheng, Esq. Torres & Zheng at Law, P.C. 31 Hudson Yards, 11th Floor New York, NY 10001 (917) 277-3479 |
Arila E. Zhou, Esq. Ze’-ev D. Eiger, Esq. Robinson & Cole LLP 666 Third Ave, 20th Floor New York, NY 10017 212-451-2907 |
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. ☐
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, 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.
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| Emerging growth company | ☒ |
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 Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.
EXPLANATORY NOTE
Future Money Acquisition Corporation is filing this Amendment No. 2 to its Registration Statement on Form S-1 (File No. 333-291996) as an exhibits-only filing. Accordingly, this amendment consists only of the facing page, this explanatory note, Part II of the Registration Statement, the signature page to the Registration Statement and the filed exhibit. The remainder of the Registration Statement is unchanged and has therefore been omitted.
PART II
Information not required in prospectus
ITEM 16. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.
| (a) | Exhibits. The following exhibits are being filed herewith: |
| * | Previously filed. |
| ** | Filed herein. |
| (b) | Financial Statements. See page F-1 for an index to the financial statements and schedules included in the registration statement. |
ITEM 17. UNDERTAKINGS.
| (a) | The undersigned registrant hereby undertakes to provide to the underwriters at the closing specified in the underwriting agreement, certificates in such denominations and registered in such names as required by the underwriters to permit prompt delivery to each purchaser. |
| (b) | Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. | |
| (c) | The undersigned registrant hereby undertakes that: |
| (1) | For purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective. | |
| (2) | For the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. | |
| (3) | To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering. | |
| (4) | For the purpose of determining liability under the Securities Act of 1933 of any purchaser, if the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use. | |
| (5) | For the purpose of determining liability of a registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of an undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser: |
| (i) | any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424; | |
| (ii) | any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by an undersigned registrant; | |
| (iii) | the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and | |
| (iv) | any other communication that is an offer in the offering made by the undersigned registrant to the purchaser. |
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Francisco, State of California, on the 6th day of March, 2026.
| Future Money Acquisition Corporation | ||
| By: | /s/ Siyu Li | |
| Name: | Siyu Li | |
| Title: | Chief Executive Officer and Chairman | |
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.
| Name | Position | Date | ||
| /s/ Siyu Li | Chief Executive Officer and Executive Chair | March 6, 2026 | ||
| Siyu Li | (principal executive officer) | |||
| /s/ Steven Markscheid | Chief Financial Officer and Director | March 6, 2026 | ||
| Steven Markscheid | (principal financial and accounting officer) | |||
AUTHORIZED U.S. REPRESENTATIVE
Pursuant to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of America of Future Money Acquisition Corporation, has signed this registration statement or amendment thereto in New York, New York on March 6, 2026.
| Cogency Global Inc. | ||
| Authorized U.S. Representative | ||
| By: | /s/ Colleen A. De Vries | |
| Name: | Colleen A. De Vries | |
| Title: | Sr. Vice President on behalf of Cogency Global Inc. | |
Exhibit 4.1
NUMBER UNITS
U-
SEE REVERSE FOR CERTAIN DEFINITIONS
CUSIP [ ]
Future Money Acquisition Corporation
UNITS CONSISTING OF ONE ORDINARY SHARE AND ONE RIGHT TO RECEIVE ONE-TENTH OF
ONE ORDINARY SHARE
THIS CERTIFIES THAT _____________________ is the owner of _________ Units.
Each Unit (“Unit”) consists of one (1) ordinary share, par value $0.0001 per share (“Ordinary Shares”), of Future Money Acquisition Corporation, a Cayman Islands exempted company (the “Company”) and one right (each, a “Right”) entitling the holder thereof to receive one-tenth (1/10th) of one Ordinary Share upon consummation of our initial business combination (the “Business Combination”).
The Ordinary Shares and Rights comprising the Units represented by this certificate are not separately transferable until the earlier to occur of: (i) the 52nd day following the date of the Prospectus or (ii) the announcement by the Representative, of its intention to allow separate earlier trading, except that in no event will the securities comprising the Units be separately tradeable until the Company files a Current Report on Form 8-K with the Securities and Exchange Commission (the “SEC”) which includes an audited balance sheet reflecting the receipt by the Company of the gross proceeds of the Public Offering including the proceeds received by the Company from the exercise of the over-allotment option, if the over-allotment option is exercised by the date thereof and the Company issues a press release and files a Current Report on Form 8-K with the SEC announcing when such separate trading shall begin.
The terms of the Rights are governed by a Rights Agreement, dated as of ___, 2026 (the “Rights Agreement”), between the Company and VStock Transfer, LLC, as Rights Agent, and are subject to the terms and provisions contained therein, all of which terms and provisions the holder of this certificate consents to by acceptance hereof. Copies of the Rights Agreement are on file at the office of the Rights Agent at 18 Lafayette, Woodmere, New York, NY 11598, and are available to any Rights holder on written request and without cost.
Upon the consummation of the Business Combination, the Units represented by this certificate will automatically separate into the Ordinary Shares and Rights comprising such Units.
This certificate is not valid unless countersigned by the Transfer Agent and registered by the Registrar of the Company.
This certificate shall be governed by and construed in accordance with the law of the State of New York.
Witness the facsimile signatures of the duly authorized officers of the Company:
| Chief Executive Officer | Secretary |
VStock Transfer, LLC
| Rights Agent |
Future Money Acquisition Corporation
The Company will furnish without charge to each unitholder who so requests a statement of the powers, designations, preferences and relative, participating, optional or other special rights of each class of equity or series thereof of the Company and the qualifications, limitations, or restrictions of such preferences and/or rights. The following abbreviations, when used in the inscription on the face of this certificate, shall be construed as though they were written out in full according to applicable laws or regulations:
| TEN COM | —as Tenants in Common | UNIF GIFT MIN ACT | — Custodian | ||
| (Cust) | (Minor) | ||||
| TEN ENT | —as Tenants by the Entirety | ||||
| under Uniform Gifts to Minors Act | |||||
| JT TEN | —as joint tenants with right of survivorship and not as tenants in common | ||||
| (State) | |||||
Additional abbreviations may also be used though not in the above list.
For value received, ___________ hereby sells, assigns and transfers unto_______________________________ whose social security number or other identifying number is ______________ and whose address is __________ _______________________, ________________Units represented by the within Certificate, and does hereby irrevocably constitute and appoint______________ Attorney to transfer the said Units on the books of the within named Company with full power of substitution in the premises.
| Dated: | ||
| (legal signature) |
NOTICE: THE SIGNATURE TO THIS ASSIGNMENT MUST CORRESPONDENCE WITH THE NAME AS WRITTEN UPON THE FACE OF THE CERTIFICATE IN EVERY PARTICULAR, WITHOUT ALTERATION OR ENLARGEMENT OR ANY CHANGE WHATSOEVER.
Signature(s) Guaranteed: __________________________
The signature must be guaranteed by an eligible guarantor institution (banks, stockbrokers, savings & loan associations and credit unions with membership in an approved signature guarantee medallion program, pursuant to SEC Rule 17A d-15 (or any successor rule) under the Securities Exchange Act of 1934, as amended).
In each case, as more fully described in the Company’s final prospectus for its initial public offering dated [ ] 2026, the holder(s) of this certificate shall be entitled to receive a pro rata portion of certain funds held in the trust account established in connection with the Company’s initial public offering only in the event that (i) the Company redeems the Ordinary Shares sold in the Company’s initial public offering and liquidates because it does not consummate the Business Combination by the date set forth in the Company’s amended and restated memorandum and articles of association, (ii) the Company redeems the Ordinary Shares sold in its initial public offering in connection with a shareholder vote to amend the Company’s amended and restated memorandum and articles of association (a) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s Business Combination or to redeem 100% of the Ordinary Shares if it does not consummate the Business Combination by the date set forth in the Company’s amended and restated memorandum and articles of association or (b) with respect to any other material provisions relating to shareholders’ rights or pre-initial business combination activity, and the holder(s) of this certificate elects to have the Ordinary Shares held by him, her or it redeemed pursuant to that offer or (iii) if the holder(s) seek(s) to redeem for cash his, her or its respective Ordinary Shares in connection with a tender offer (or proxy solicitation, solely in the event the Company seeks shareholder approval of the proposed Business Combination) setting forth the details of a proposed Business Combination. In no other circumstances shall the holder(s) have any right or interest of any kind in or to the trust account.
Exhibit 4.2
SHARES
SEE REVERSE FOR
CERTAIN DEFINITIONS
CUSIP [ ]
FUTURE MONEY ACQUISITION CORPORATION
INCORPORATED UNDER THE LAWS OF THE CAYMAN ISLANDS
ORDINARY SHARES
This Certifies that ____________________________________________________ is the owner of _____________________________________________________
FULLY PAID AND NON-ASSESSABLE ORDINARY SHARES, PAR VALUE $0.0001, OF
FUTURE MONEY ACQUISITION CORPORATION
(THE “COMPANY”)
transferable on the books of the Company in person or by duly authorized attorney upon surrender of this certificate properly endorsed.
The Company will be required to redeem all of its ordinary shares if it does not complete a business combination by the date set forth in the Company’s amended and restated memorandum and articles of association, as the same may be amended from time to time, all as more fully described in the Company’s final prospectus dated ____, 2026.
This certificate is not valid unless countersigned by the Transfer Agent and registered by the Registrar. Witness the facsimile signatures of its duly authorized officers.
| Chief Executive Officer | Secretary |
VStock Transfer, LLC
| Transfer Agent |
FUTURE MONEY ACQUISITION CORPORATION
The Company will furnish without charge to each shareholder who so requests a statement of the powers, designations, preferences and relative, participating, optional or other special rights of each class of equity or series thereof of the Company and the qualifications, limitations, or restrictions of such preferences and/or rights. This certificate and the shares represented thereby are issued and shall be held subject to all the provisions of the Company’s amended and restated memorandum and articles of association and all amendments thereto and resolutions of the Company’s Board of Directors providing for the issue of securities (copies of which may be obtained from the Secretary of the Company) to all of which the holder of this certificate by acceptance hereof assents. The following abbreviations, when used in the inscription on the face of this certificate, shall be construed as though they were written out in full according to applicable laws or regulations:
| TEN COM | —as Tenants in Common | UNIF GIFT MIN ACT | — Custodian | ||
| (Cust) | (Minor) | ||||
| TEN ENT | —as Tenants by the Entirety | ||||
| under Uniform Gifts to Minors Act | |||||
| JT TEN | —as joint tenants with right of survivorship and not as tenants in common | ||||
| (State) | |||||
Additional abbreviations may also be used though not in the above list.
For value received, _____________________________________ hereby sells, assigns and transfers unto _____________________________ (insert name and social security number or other identifying number of assignee) whose address is _______________________________________________________________________, ____________________ ordinary shares represented by the within Certificate, and hereby irrevocably constitutes and appoints ________________ Attorney to transfer the said ordinary shares on the books of the within named Company with full power of substitution in the premises.
| Dated: | ||
| (legal signature) |
Notice: The signature to this assignment must correspond with the name as written upon the face of the certificate in every particular without alteration or enlargement or any change whatsoever.
Signature(s) Guaranteed: __________________________
The signature must be guaranteed by an eligible guarantor institution (banks, stockbrokers, savings & loan associations and credit unions with membership in an approved signature guarantee medallion program pursuant to SEC Rule 17A d-15 (or any successor rule) under the Securities Exchange Act of 1934, as amended).
In each case, as more fully described in the Company’s final prospectus for its initial public offering dated ___, 2026, the holder(s) of this certificate shall be entitled to receive a pro rata portion of certain funds held in the trust account established in connection with the Company’s initial public offering only in the event that (i) the Company redeems the ordinary shares sold in the Company’s initial public offering and liquidates because it does not consummate an initial business combination by the date set forth in the Company’s amended and restated memorandum and articles of association, (ii) the Company redeems the ordinary shares sold in its initial public offering properly submitted in connection with a shareholder vote to amend the Company’s amended and restated memorandum and articles of association (a) to modify the substance or timing of the Company’s obligation to allow redemptions in connection with its initial business combination or to redeem 100% of the ordinary shares if it does not consummate an initial business combination by the date set forth in the Company’s amended and restated memorandum and articles of association or (b) with respect to any other provisions relating to shareholders’ rights or pre-initial business combination activity, or (iii) if the holder(s) seek(s) to redeem for cash his, her or its respective ordinary shares in connection with a tender offer (or proxy solicitation, solely in the event the Company seeks shareholder approval of the proposed initial business combination) setting forth the details of a proposed initial business combination. In no other circumstances shall the holder(s) have any right or interest of any kind in or to the trust account.
Exhibit 5.1
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Harney Westwood & Riegels 14th Floor, Alexandra House 18 Chater Road Central Hong Kong Tel: +852 5806 7800 Fax: +852 5806 7810 |
6 March 2026
067460.0001
Future Money Acquisition Corporation
89 Nexus Way, Camana Bay
Grand Cayman, KY1-9009
Cayman Islands
Dear Sir or Madam
Future Money Acquisition Corporation (Company)
We are lawyers qualified to practise in the Cayman Islands and have acted as Cayman Islands legal advisers to the Company in connection with the Company’s registration statement on Form S-1 (Registration Statement) to be filed with the Securities and Exchange Commission (Commission), relating to the registration of:
| A. | 10,000,000 units consisting of: |
| a. | one Ordinary Share (as defined below); and | |
| b. | one right to receive one-tenth (1/10) of an Ordinary Share (Rights), |
upon the consummation of an initial business combination (Units);
| B. | up to 1,500,000 Units, which may be issued upon exercise of an option granted to the underwriter(s) to cover over-allotments, if any, exercisable for a period of 45 days after the closing of the offering (Over-Allotment Units); |
| C. | all Ordinary Shares and all Rights issued as part of the Units and the Over-Allotment Units; |
| D. | all Ordinary Shares that may be issued upon the consummation of an initial business combination in respect of the Rights included in the Units and the Over-Allotment Units; and |
| E. | up to 25,000 Ordinary Shares (or 28,750 Ordinary Shares if the Over-Allotment Units is exercised in full) (the Representative Shares) to D. Boral Capital LLC, the representative of the underwriters, or its designees, in each case under the United States Securities Act of 1933, as amended (Securities Act) and pursuant to the terms of the Registration Statement. In this opinion Companies Act means the Companies Act, as amended, of the Cayman Islands. |
The British Virgin Islands is Harneys Hong Kong office’s main jurisdiction of practice. Jersey legal services are provided through a referral arrangement with Harneys (Jersey) which is an independently owned and controlled Jersey law firm. Resident Partners: M Chu | Y Fan | SG Gray | IC Groark | SO Karolczuk | PM Kay | MW Kwok IN Mann | BP McCosker | R Ng | PJ Sephton |
Anguilla | Bermuda | British Virgin Islands Cayman Islands | Cyprus | Dubai | Hong Kong | Jersey London | Luxembourg | Shanghai | Singapore harneys.com |
Each ten (10) Rights entitle the holder thereof to receive one (1) Ordinary Share upon the consummation of a business combination. There will be no fractional shares issued upon the conversion of the Rights.
The Ordinary Shares underlying the Units and the Over-Allotment Units are referred to herein as the Unit Shares and the Ordinary Shares to be issued in accordance with the Rights are referred to herein as the Rights Shares.
We are furnishing this opinion as Exhibit 5.1 to the Registration Statement.
For the purposes of giving this opinion, we have examined the Documents (as defined in Schedule 1) which are all the documents which we consider necessary and appropriate for the matters set out in this legal opinion. We have not examined any other documents, official or corporate records or external or internal registers and have not undertaken or been instructed to undertake any further enquiry or due diligence in relation to the transaction which is the subject of this opinion.
In giving this opinion, we have relied upon the assumptions set out in Schedule 2 which we have not independently verified.
Based solely upon the foregoing examinations and assumptions and upon such searches as we have conducted and having regard to legal considerations which we deem relevant, and subject to the qualifications set out in Schedule 3, we are of the opinion that under the laws of the Cayman Islands:
| 1 | Existence and Good Standing. The Company has been duly incorporated as an exempted company with limited liability and is validly existing and in good standing under the laws of the Cayman Islands. It is a separate legal entity and is subject to suit in its own name. |
| 2 | Capacity and Power. The delivery of the Registration Statement by the Company and the performance of its obligations thereunder are within the corporate capacity and power of the Company and have been duly authorised and approved by all necessary corporate action of the Company. |
| 3 | Authorised Share Capital. Based on our review of the Restated M&A (as defined in Schedule 1), the authorised share capital of the Company, with effect from the date that the Restated M&A becomes effective, will be US$50,000 divided into 500,000,000 ordinary shares of a par value of US$0.0001 each (the Ordinary Shares). |
| 4 | Unit Shares. The Unit Shares to be issued by the Company as contemplated by the Registration Statement have been duly authorised and, when allotted, issued and fully paid for in accordance with the Resolutions (as defined in Schedule 1), and when the name of the shareholder is entered in the register of members of the Company (Register of Members), the Unit Shares will be validly issued, allotted, fully paid, and non-assessable and there will be no further obligation on the holder of any of the Unit Shares to make any further payment to the Company in respect of such Unit Shares. |
| 5 | Rights Shares. The Rights Shares to be issued by the Company as contemplated by the Registration Statement have been duly authorised and, when allotted, issued and fully paid for in accordance with the Resolutions, the terms of the Rights, and when the name of the shareholder is entered in the Register of Members, the Rights Shares will be validly issued, allotted, fully paid, and non-assessable and there will be no further obligation on the holder of any of the Rights Shares to make any further payment to the Company in respect of such Rights Shares. |
| 2 |
| 6 | Representative Shares. The Representative Shares to be issued by the Company as contemplated by the Registration Statement have been duly authorised and, when allotted, issued and fully paid for in accordance with the Resolutions, and when the name of the shareholder is entered in the Register of Members, the Representative Shares will be validly issued, allotted, fully paid, and non-assessable and there will be no further obligation on the holder of any of the Representative Shares to make any further payment to the Company in respect of such Representative Shares. |
| 7 | Cayman Islands Law. The statements under the caption “Enforceability of Civil Liabilities” and “Description of Securities” in the prospectus forming part of the Registration Statement, to the extent that they constitute statements of Cayman Islands law, are accurate in all material respects as at the date of this opinion and such statements constitute our opinion. |
This opinion is confined to the matters expressly opined on herein and given on the basis of the laws of the Cayman Islands as they are in force and applied by the Cayman Islands courts at the date of this opinion. We have made no investigation of, and express no opinion on, the laws of any other jurisdiction. Except as specifically stated herein, we express no opinion as to matters of fact.
In connection with the above opinion, we hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to our name under the heading “Legal Matters” and elsewhere in the prospectus included in the Registration Statement. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act, as amended, or the Rules and Regulations of the Commission thereunder.
This opinion is limited to the matters referred to herein and shall not be construed as extending to any other matter or document not referred to herein.
This opinion shall be construed in accordance with the laws of the Cayman Islands.
Yours faithfully

Harney Westwood & Riegels
| 3 |
SCHEDULE 1
List of Documents and Records Examined
| 1 | A copy of the certificate of incorporation of the Company dated 29 September 2025. |
| 2 | A copy of the memorandum and articles of association of the Company dated 29 September 2025 (the M&A); |
| 3 | A copy of the amended and restated memorandum and articles of association of the Company to be adopted by a special resolution and effective upon the listing of the Company’s ordinary shares of a par value of US$0.0001 each on the Designated Stock Exchange (as defined therein) in the form as attached to the Registration Statement (the Restated M&A). |
| 4 | A certificate of good standing dated 13 February 2026 in respect of the Company issued by the Registrar of Companies in the Cayman Islands. |
| 5 | A copy of the register of members provided to us provided to us on 8 December 2025. |
| 6 | A copy of the register of directors and officers of the Company provided to us on 5 March 2026. |
| 7 | A copy of the unanimous written resolutions of the directors of the Company dated 13 February 2026 (Resolutions). |
| 8 | A certificate dated 5 March 2026 provided by a director of the Company confirming certain matters to us which are relevant to our opinion (Director’s Certificate), a copy of which is annexed to this opinion as Appendix I. |
Items 1 to 8 above are together referred to as the Corporate Documents.
| 9 | The Registration Statement. |
1 to 9 above are collectively referred to in this opinion as the Documents.
| 4 |
Schedule 2
Assumptions
| 1 | Validity under Foreign Laws. That: |
| (a) | all formalities required under any applicable laws (other than the laws of the Cayman Islands) have been complied with; and | |
| (b) | no other matters arising under any foreign law will affect the views expressed in this opinion. |
| 2 | Authenticity of Documents. All original Documents are authentic, all signatures, initials and seals are genuine, all copies of Documents are true and correct copies and the Registration Statement conforms in every material respect to the latest drafts of the same produced to us and, where the Registration Statement has been provided to us in successive drafts marked-up to indicate changes to such documents, all such changes have been so indicated. |
| 3 | Corporate Documents. All matters required by law to be recorded in the Corporate Documents are so recorded, and all corporate minutes, resolutions, certificates, documents and records which we have reviewed are accurate and complete, and all facts expressed in or implied thereby are accurate and complete. |
| 4 | Director’s Certificate. The contents of the Director’s Certificate are true and accurate as at the date of this opinion. |
| 5 | Constitutional Documents. The M&A is the latest memorandum and articles of association of the Company in effect as of the time of the opinion. |
| 6 | Resolutions. The Resolutions have been duly executed (and whereby a corporate entity such execution has been duly authorised if so required) by or on behalf of the directors, or by or on behalf of each shareholder in respect of the shareholder resolutions, and the signatures and initials thereon are those of a person or persons in whose name the Resolutions have been expressed to be signed. The Resolutions remain in full force and effect. |
| 7 | No Steps to Wind-up. The directors and shareholders of the Company have not taken any steps to have the Company struck off or placed in liquidation, no steps have been taken to wind up the Company and no receiver has been appointed over any of the property or assets of the Company. |
| 8 | Unseen Documents. Save for the Documents provided to us there are no resolutions, agreements, documents or arrangements which materially affect, amend or vary the transactions envisaged in the Documents and, in particular, that the entry into and performance of the transactions contemplated under the Registration Statement will not cause any of the parties thereto to be in breach of any agreement or undertaking. |
| 5 |
Schedule 3
Qualifications
| 1 | Non-assessable. The term non-assessable means, with respect to 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 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 circumstances in which a court may be prepared to pierce or lift the corporate veil). |
| 2 | Foreign Statutes. We express no opinion in relation to provisions making reference to foreign statutes in the Registration Statement. |
| 3 | Commercial Terms. Except as specifically stated herein, we make no comment with respect to any representations and warranties which may be made by or with respect to the Company in any of the documents or instruments cited in this opinion or otherwise with respect to the commercial terms of the transactions the subject of this opinion. |
| 4 | Register of members. Under the Companies Act, the register of members of a Cayman Islands company is by statute regarded as prima facie evidence of any matters which the Companies Act directs or authorises to be inserted therein. A third party interest in the shares in question would not appear. An entry in the register of members may yield to a court order for rectification (for example, in the event of fraud or manifest error). |
| 5 | Good Standing. The Company shall be deemed to be in good standing at any time if all fees (including annual filing fees) and penalties under the Companies Act have been paid and the Registrar of Companies in the Cayman Islands has no knowledge that the Company is in default under the Companies Act. |
| 6 | Economic Substance. We have undertaken no enquiry and express no view as to the compliance of the Company with the International Tax Co-operation (Economic Substance) Act (Revised). |
| 6 |
Appendix I
Future Money Acquisition Corporation
incorporated in the Cayman Islands
Company No. 426437
(Company)
DIRECTOR’s Certificate
I, the undersigned, being a director of the Company, am aware that you are being asked to provide an opinion letter (Opinion) in relation to the Registration Statement.
Unless otherwise defined herein, capitalised terms used in this certificate have the respective meanings given to them in the Opinion.
I hereby certify that:
| 1. | The M&A (as set out at Exhibit 2) remain in full force and effect. |
| 2. | The Resolutions (as set out at Exhibit 1) were duly passed in the manner prescribed in the M&A and have not been amended, varied, or revoked in any respect. |
| 3. | The authorised share capital of the Company is US$50,000 divided into 500,000,000 ordinary shares of a par value of US$0.0001 each (the Ordinary Shares). |
| 4. | No share will be issued for a price which is lower than its par value, and the Company will have sufficient authorised but unissued shares to issue the Ordinary Shares underlying the Units and the Rights. |
| 5. | The shareholder(s) of the Company (Shareholder(s)) have not restricted the powers of the director(s) of the Company (Director(s)) in any way. |
| 6. | The Director(s) at the date of the Resolutions were as follows: |
| a. | Si Yu Li |
| b. | Steven Markscheid |
| 7. | The Director(s) at the date of this certificate are as follows: |
| a. | Si Yu Li |
| b. | Steven Markscheid |
| 8. | Prior to, at the time of, and immediately following the approval of the transactions contemplated by the Resolutions, the Company was, or will be, able to pay its debts as they fell, or fall, due and has entered, or will enter, into the transactions contemplated by the Resolutions for proper value and not with an intention to defraud or wilfully defeat an obligation owed to any creditor or with a view to giving a creditor a preference. |
| 9. | The Director(s) consider the transactions contemplated by the Resolutions to be of commercial benefit to the Company and has acted in good faith in the best interests of the Company, and for a proper purpose of the Company, in relation to the transactions which are the subject of the Opinion. |
| 10. | The Director(s) or Shareholder(s) have not taken any steps to have the Company struck off or placed in liquidation, nor have any steps been taken to wind up the Company. Nor has any receiver been appointed over any of the Company’s property or assets. |
[Signature page follows]
[Signature page to Director’s Certificate of Future Money Acquisition Corporation]
IN WITNESS WHEREOF, the undersigned has executed and delivered this Certificate, in their capacity as a director of the Company and not in their individual capacity.
|
/s/ Si Yu Li |
3/5/2026 | ||
| Name: | Si Yu Li |
Date: | |
| Director |
Exhibit 1
Resolutions
Exhibit 2
Memorandum and Articles of Association
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption “Experts” and to the use of our report dated December 5, 2025, in this Registration Statement on Form S-1/A and the related Prospectus of Future Money Acquisition Corporation dated March 6, 2026.
/s/ HYYH CPA. LLC
HYYH CPA. LLC
Baltimore, Maryland
March 6, 2026
