Company: XTKG
Filing Date: 2025-04-25
Form Type: 20-F
Source: 0001213900-25-035626
Chunk: 203

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-04-25
Form: 20-F
Item: Item 15
Chunk 203
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 reporting that have been identified, we may be unable to accurately report our results of operations
or prevent fraud or fail to meet our reporting obligations, and investor confidence and the market price of our ordinary shares may be
materially and adversely affected.

(c) Attestation Report
on Internal Control over Financial Reporting of the Registered Public Accounting Firm

This Annual Report on Form
20-F does not include an attestation report on Internal Control over Financial Reporting of our independent registered public accounting
firm because we qualified as an “emerging growth company” as defined under the JOBS Act as of December 31, 2024.

(d) Changes in Internal
Control over Financial Reporting

Other than those disclosed
above, there were no changes in our internal controls over financial reporting that occurred during the period covered by this Annual
Report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.

Item 16.
RESERVED

Item 16A. AUDIT COMMITTEE FINANCIAL EXPERT