Company: XTKG
Filing Date: 2025-01-07
Form Type: CORRESP
Source: 0001213900-25-001697
Chunk: 2

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-01-07
Form: CORRESP
Chunk 2
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’s comment. The Company will provide clearer clarification on all the permissions and approvals
required by the Chinese governmental authorities for our and our subsidiaries’ business operations and our securities offering to
foreign investors as well as the permission requirements from the above-mentioned authorities for our and our subsidiaries’ operations
in future filings, commencing with the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024. In addition,
the Company will confirm whether we or our subsidiaries have received all requisite permissions and whether any permissions have been
denied in future filing.

| 5. | In future filings, at the onset of this section, please disclose                                                                             
 prominently that you are not a Chinese operating company but a Cayman Islands holding company with operations conducted by your subsidiaries 
 based in China.                                                                                                                              |

Response:In
response to the Staff’s comment, the Company proposes to include the following revisions in in future filings, commencing with the
Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024, as follows (with changes against the disclosure
of the annual report on Form 20-F for the fiscal year ended December 31, 2023 filed on April 30, 2024 marked with additions underlined
and deletions in strikethrough).

Item 4. INFORMATION ON THE COMPANY

A.

Corporate History and Background

We are a company that was established under the laws of the Cayman Islands on July 27,
2018 .

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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 |

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