Company: XTKG
Filing Date: 2025-03-04
Form Type: CORRESP
Source: 0001213900-25-019900
Chunk: 1

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-03-04
Form: CORRESP
Chunk 1
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us included in the Amended Registration
Statement in response to the Staff’s comment.

<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 |