Company: XTKG
Filing Date: 2025-02-18
Form Type: CORRESP
Source: 0001213900-25-014647
Chunk: 1

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-02-18
Form: CORRESP
Chunk 1
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 Instruction 7 and General Instruction
I.B.5 of Form F-3. We have included the disclosure of the aggregate market value of our outstanding voting and non-voting common equity
and confirmed that no securities have been offered pursuant to General Instruction I.B.5 of Form F-3 during the previous 12 months
up to and including the date of the prospectus.

With regards to
future takedowns, the Company confirms that, as long as the Company’s public float is less than $75 million, we intend to comply
with the requirements in General Instruction I.B.5(a) of Form F-3 that limit the amount of securities the Company may sell pursuant to
the Registration Statement on Form F-3. We have carved out the total amount of shares that are subject to registration for resale in this
Registration Statement on Form F-3 and the Company also undertakes that, we will file applicable prospectus supplements for future offerings
and comply with the relevant baby shelf takedown limitations.

<div align='center'>* * *</div>

We thank the
Staff for its review of the foregoing. If you have questions or further comments, please forward them by electronic mail to Mr. Kelvin
Chan at kelvinchan@x3holdings.com or by telephone at +86 132-2977-6627.

| Very truly yours,       |
| /s/ Stewart Lor         |
| Stewart Lor             |
| Chief Executive Officer |