Company: XTKG
Filing Date: 2025-01-07
Form Type: CORRESP
Source: 0001213900-25-001697
Chunk: 0

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-01-07
Form: CORRESP
Chunk 0
---
<div align='center'>X3 Holdings Co., Ltd.

Suite 412, Tower A, Tai Seng Exchange

One Tai Seng Avenue

Singapore 536464</div>

January 7, 2025

Ms. Melissa Walsh

Mr. Stephen Krikorian

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. |

Form 20-F for the Fiscal Year Ended December 31, 2023

Correspondence from the SEC on December 20, 2024

File No. 001-38851

Dear Ms. Melissa Walsh and Mr. Stephen Krikorian:

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 December 20, 2024,regarding the Company’s annual report on
Form 20-F for the fiscal year ended December 31, 2023. 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. | We note from your disclosure on page ii that you exclude                                                                                     
 Hong Kong and Macau from your definition of “PRC” and “China” for the purposes of your annual report. In future                              
 filings, please revise to remove the exclusion of Hong Kong and Macau from such definition. Clarify that all the legal and operational       
 risks associated with having operations in the People’s Republic of China (PRC) also apply to operations in Hong Kong and Macau.             
 In this regard, ensure that your disclosure does not narrow risks related to operating in the PRC to mainland China only. Where appropriate, 
 you may describe PRC law and then explain how law in Hong Kong and Macau differs from PRC law and describe any risks and consequences        
 to the company associated with those laws.                                                                                                   |

Response:We
respectfully acknowledge the Staff’s comment. The Company will revise the definition of “PRC” and “China”
on page ii to include Hong Kong and Macau in its future Form 20-F filings for the year ended December 31, 2024. The Company also confirms,
in