Company: XTKG
Filing Date: 2025-01-22
Form Type: UPLOAD
Source: 0000000000-25-000685
Chunk: 0

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-01-22
Form: UPLOAD
Chunk 0
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    <pre>January 22, 2025

Stewart Lor
Chief Executive Officer
X3 Holdings Co., Ltd.
Suite 412, Tower A, Tai Seng Exchange
One Tai Seng Avenue
Singapore 536464

       Re: X3 Holdings Co., Ltd.
           Form 20-F for the Fiscal Year Ended December 31, 2023
           File No. 001-38851
Dear Stewart Lor:

       We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Technology
cc:   Yu Wang</pre>