diff --git a/packages/react-native/scripts/swiftpm/__tests__/utils-test.js b/packages/react-native/scripts/swiftpm/__tests__/utils-test.js
index 1b48404de7d..8677e2656c9 100644
--- a/packages/react-native/scripts/swiftpm/__tests__/utils-test.js
+++ b/packages/react-native/scripts/swiftpm/__tests__/utils-test.js
@@ -10,7 +10,7 @@
 
 'use strict';
 
-const {setupSymlink} = require('../utils');
+const {listHeadersInFolder, setupSymlink} = require('../utils');
 const fs = require('fs');
 const os = require('os');
 const path = require('path');
@@ -107,3 +107,135 @@ describe('setupSymlink', () => {
     expect(fs.readFileSync(destFile, 'utf8')).toBe('test content');
   });
 });
+
+describe('listHeadersInFolder', () => {
+  let tempDir;
+
+  beforeEach(() => {
+    // Create a temporary directory for testing
+    tempDir = fs.mkdtempSync(path.join(os.tmpdir(), 'headers-test-'));
+  });
+
+  afterEach(() => {
+    // Clean up temporary directory
+    if (fs.existsSync(tempDir)) {
+      fs.rmSync(tempDir, {recursive: true, force: true});
+    }
+  });
+
+  it('should find both .h and .hpp header files', () => {
+    // Create mixed header files
+    fs.writeFileSync(path.join(tempDir, 'test1.h'), '// header file 1');
+    fs.writeFileSync(path.join(tempDir, 'test2.hpp'), '// header file 2');
+    fs.writeFileSync(path.join(tempDir, 'test3.h'), '// header file 3');
+
+    const result = listHeadersInFolder(tempDir, []);
+
+    expect(result).toHaveLength(3);
+    expect(result).toContain(path.join(tempDir, 'test1.h'));
+    expect(result).toContain(path.join(tempDir, 'test2.hpp'));
+    expect(result).toContain(path.join(tempDir, 'test3.h'));
+  });
+
+  it('should find header files in subdirectories', () => {
+    // Create subdirectories with header files
+    const subDir1 = path.join(tempDir, 'subdir1');
+    const subDir2 = path.join(tempDir, 'subdir2');
+    fs.mkdirSync(subDir1, {recursive: true});
+    fs.mkdirSync(subDir2, {recursive: true});
+
+    fs.writeFileSync(path.join(tempDir, 'root.h'), '// root header');
+    fs.writeFileSync(path.join(subDir1, 'sub1.h'), '// sub1 header');
+    fs.writeFileSync(path.join(subDir2, 'sub2.hpp'), '// sub2 header');
+
+    const result = listHeadersInFolder(tempDir, []);
+
+    expect(result).toHaveLength(3);
+    expect(result).toContain(path.join(tempDir, 'root.h'));
+    expect(result).toContain(path.join(subDir1, 'sub1.h'));
+    expect(result).toContain(path.join(subDir2, 'sub2.hpp'));
+  });
+
+  it('should exclude multiple specified subfolders', () => {
+    // Create subdirectories
+    const keepDir = path.join(tempDir, 'keep');
+    const excludeDir1 = path.join(tempDir, 'exclude1');
+    const excludeDir2 = path.join(tempDir, 'exclude2');
+    fs.mkdirSync(keepDir, {recursive: true});
+    fs.mkdirSync(excludeDir1, {recursive: true});
+    fs.mkdirSync(excludeDir2, {recursive: true});
+
+    // Create header files
+    fs.writeFileSync(path.join(keepDir, 'keep.h'), '// keep header');
+    fs.writeFileSync(
+      path.join(excludeDir1, 'exclude1.h'),
+      '// exclude1 header',
+    );
+    fs.writeFileSync(
+      path.join(excludeDir2, 'exclude2.h'),
+      '// exclude2 header',
+    );
+
+    const result = listHeadersInFolder(tempDir, ['exclude1', 'exclude2']);
+
+    expect(result).toHaveLength(1);
+    expect(result).toContain(path.join(keepDir, 'keep.h'));
+    expect(result).not.toContain(path.join(excludeDir1, 'exclude1.h'));
+    expect(result).not.toContain(path.join(excludeDir2, 'exclude2.h'));
+  });
+
+  it('should return empty array when no header files found', () => {
+    // Create non-header files
+    fs.writeFileSync(path.join(tempDir, 'test.txt'), 'text file');
+    fs.writeFileSync(path.join(tempDir, 'test.js'), 'javascript file');
+
+    const result = listHeadersInFolder(tempDir, []);
+
+    expect(result).toHaveLength(0);
+  });
+
+  it('should handle empty folder', () => {
+    const result = listHeadersInFolder(tempDir, []);
+
+    expect(result).toHaveLength(0);
+  });
+
+  it('should handle nested exclusions correctly', () => {
+    // Create nested directory structure
+    const includeDir = path.join(tempDir, 'include');
+    const excludeDir = path.join(tempDir, 'exclude');
+    const nestedInclude = path.join(includeDir, 'nested');
+    const nestedExclude = path.join(excludeDir, 'nested');
+
+    fs.mkdirSync(nestedInclude, {recursive: true});
+    fs.mkdirSync(nestedExclude, {recursive: true});
+
+    // Create header files
+    fs.writeFileSync(path.join(includeDir, 'include.h'), '// include header');
+    fs.writeFileSync(
+      path.join(nestedInclude, 'nested_include.h'),
+      '// nested include header',
+    );
+    fs.writeFileSync(path.join(excludeDir, 'exclude.h'), '// exclude header');
+    fs.writeFileSync(
+      path.join(nestedExclude, 'nested_exclude.h'),
+      '// nested exclude header',
+    );
+
+    const result = listHeadersInFolder(tempDir, ['exclude']);
+
+    expect(result).toHaveLength(2);
+    expect(result).toContain(path.join(includeDir, 'include.h'));
+    expect(result).toContain(path.join(nestedInclude, 'nested_include.h'));
+    expect(result).not.toContain(path.join(excludeDir, 'exclude.h'));
+    expect(result).not.toContain(path.join(nestedExclude, 'nested_exclude.h'));
+  });
+
+  it('should throw error when folder does not exist', () => {
+    const nonExistentFolder = path.join(tempDir, 'nonexistent');
+
+    expect(() => {
+      listHeadersInFolder(nonExistentFolder, []);
+    }).toThrow();
+  });
+});
diff --git a/packages/react-native/scripts/swiftpm/utils.js b/packages/react-native/scripts/swiftpm/utils.js
index dd943b280b2..c19443ed4a2 100644
--- a/packages/react-native/scripts/swiftpm/utils.js
+++ b/packages/react-native/scripts/swiftpm/utils.js
@@ -8,9 +8,45 @@
  * @format
  */
 
+const {execSync} = require('child_process');
 const fs = require('fs');
 const path = require('path');
 
+function listHeadersInFolder(
+  folder /*: string */,
+  excludeSubfolders /*: Array<string> */,
+) /*: Array<string> */ {
+  try {
+    // Build find command with exclusions using -prune
+    let findCommand = `find "${folder}"`;
+
+    // Add exclusions for specified folders using -prune
+    if (excludeSubfolders.length > 0) {
+      const pruneConditions = excludeSubfolders
+        .map(subfolder => `-name "${subfolder}"`)
+        .join(' -o ');
+      findCommand += ` \\( ${pruneConditions} \\) -prune -o`;
+    }
+
+    findCommand += ` \\( -name "*.h" -o -name "*.hpp" \\) -type f -print`;
+
+    const result = execSync(findCommand, {
+      encoding: 'utf8',
+      stdio: 'pipe',
+    });
+
+    const headerFiles = result
+      .trim()
+      .split('\n')
+      .filter(p => p.length > 0);
+
+    return headerFiles;
+  } catch (error) {
+    console.error(`Failed to process headers from ${folder}:`, error.message);
+    throw error;
+  }
+}
+
 function setupSymlink(
   sourceFilePath /*: string */,
   destFilePath /*: string */,
@@ -33,4 +69,5 @@ function setupSymlink(
 
 module.exports = {
   setupSymlink,
+  listHeadersInFolder,
 };