Company: FOXX
Filing Date: 2025-11-05
Form Type: S-8
Source: 0001213900-25-106644
Chunk: 7

Company: Foxx Development Holdings Inc.
Filing Date: 2025-11-05
Form: S-8
Chunk 7
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 of appropriate jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

<div align='center'>II-5

SIGNATURES</div>

Pursuant to the requirements of the Securities
Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Irvine, California, on the 5 of November, 2025.

| Date: November 5, 2025 | Foxx Development Holdings Inc. 
 By:                            | /s/ Joy Yi Hua                                 |
|:-----------------------|:-------------------------------|:-----------------------------------------------|
|                        |                                | “Joy” Yi Hua                                   
 Chairwoman, Chief Financial Officer & Director |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS, the
undersigned hereby constitute and appoint “Joy” Yi Hua, their true and lawful attorney-in-facts and agent, with full power
of substitution and resubstitution, for them and in their names, place and stead, in any and all capacities, to sign any and all amendments
(including post-effective amendments) or supplements to this Registration Statement, or any related registration statement filed pursuant
to Rule 462(b) under the Securities Act of 1933, as amended, and to file the same, with exhibits thereto, and other documents in connection
therewith, with the Commission, granting unto said attorney-in-fact and agents, and each of them, full power and authority to do and perform
each and every act and thing requisite or necessary to be done in connection therewith, as fully to all intents and purposes as he might
or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or any of them, or their or
his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the
Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the
dates indicated.

| Name                  
 /s/ Greg Foley        |     | Position                                     
 Chief Executive Officer