Company: XTKG
Filing Date: 2025-02-18
Form Type: CORRESP
Source: 0001213900-25-014647
Chunk: 0

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-02-18
Form: CORRESP
Chunk 0
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<div align='center'>X3 Holdings Co., Ltd.

Suite 412, Tower A, Tai Seng Exchange

One Tai Seng Avenue

Singapore 536464</div>

February 18, 2025

Ms. Marion Graham Mr. Matthew Derby

U.S. Securities and Exchange Commission Division of
Corporation Finance

Office of Technology 100 F Street, N.E. Mail Stop
4631

Washington, DC 20549

| Re: | X3 Holdings Co., Ltd.                                 
 Amendment No. 2 to Registration Statement on Form F-3 
 Filed December 13, 2024                               |
|:----|:------------------------------------------------------|
|     | File No. 333-279954                                   |

Dear Ms. Marion Graham and Mr. Matthew Derby:

X3 Holdings
Co., Ltd. (the “Company”, “we”, “us” or “our”) hereby transmits
its response to the letter received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
dated January 7, 2025,regarding the Company’s Amendment No.2 to
Registration Statement on Form F-3. Concurrently with the submission of this letter, the Company is submitting its Amendment No.3 to Registration
Statement on Form F-3 (the “Amended Registration Statement”), which reflects the Company’s responses to the comments
received from the Staff and certain updated information. For ease of reference, we have included the Staff’s comment in bold, and
the Company’s response is set forth immediately below the comment.

| 1. | It appears that the aggregate market value of the shares                                                                                  
 of your common stock held by non-affiliates during the 60 days prior to December 13, 2024 did not exceed the $75 million threshold that   
 General Instruction I.B.1 of Form F-3 specifies. Please provide us with your analysis demonstrating your ability to use Form F-3 pursuant 
 to General Instruction 1.B.1. Alternatively, if you are relying on General Instruction I.B.5 for Form F-3 eligibility, please include     
 the information required pursuant to Instruction 7 and General Instruction I.B.5 of Form F-3.                                             |

| Response: |

The Company respectfully
acknowledges the Staff’s comment and has amended the disclosure on the cover page of the prospectus included in the Amended Registration
Statement in response to the Staff’s comment to include the information required pursuant to