Company: FOXX
Filing Date: 2025-01-21
Form Type: CORRESP
Source: 0001213900-25-004997
Chunk: 0

Company: Foxx Development Holdings Inc.
Filing Date: 2025-01-21
Form: CORRESP
Chunk 0
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<div align='center'>Foxx Development Holdings Inc.</div>

January 21, 2025

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549

| Re: | Foxx Development Holdings Inc. Registration Statement on Form S-1 
 File No. 333- 284186                                              |

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C (“ Rule 461”) promulgated under the Securities Act of 1933, as amended, Foxx Development Holdings Inc. (the “ Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “ Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time on January 23, 2025, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Robinson & Cole LLP.

| Very truly yours,              |                         |
| Foxx Development Holdings Inc. |                         |
| By:                            | /s/ Gregory Foley       |
| Name:                          | Gregory Foley           |
| Title:                         | Chief Executive Officer |