Company: XTKG
Filing Date: 2025-01-07
Form Type: CORRESP
Source: 0001213900-25-001697
Chunk: 1

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-01-07
Form: CORRESP
Chunk 1
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 future filings, it will revise to clarify that the legal and operational risks associated with having operations in mainland China
also apply to operations in Hong Kong and Macau, as well as to further explain the law differences among mainland China, Hong Kong and
Macau and the risks and consequences associated with these laws as appropriate, commencing with the Company’s annual report on Form
20-F for the fiscal year ended December 31, 2024.

| 2. | In future filings, please clearly disclose how you will refer                                                                        
 to the holding company and subsidiaries when providing the disclosure throughout the document so that it is clear to investors which 
 entity the disclosure is referencing and which subsidiaries or entities are conducting the business operations. Disclose clearly the 
 entity (including the domicile) in which shareholders hold their interest.                                                           |

Response:We
respectfully acknowledge the Staff’s comment. The Company will provide clearer clarification on the referencing of us as a
holding company, our subsidiaries and other entities as well as to further disclose the entities in which shareholders hold their interest
in future filings, commencing with the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024.

Response:We
respectfully acknowledge the Staff’s comment. The Company will restore the disclosure in relating to legal and operational
risks associated with operating in China and PRC regulations and to specifically discuss the risks arising from the legal system in China,
including risks and uncertainties regarding the enforcement of laws and that rules and regulations in China can change quickly with little
advance notice; and the risk that the Chinese government may intervene or influence our operations at any time, or may exert more control
over offerings conducted overseas and/or foreign investment in China-based issuers, which could result in a material change in our operations
and/or the value of our securities in future filings, commencing with the Company’s annual report on Form 20-F for the fiscal year
ended December 31, 2024.

| 4. | In future filings, please clarify each permission that you                                                                               
 or your subsidiaries are required to obtain from Chinese authorities to operate your business and issue securities to foreign investors. 
 Clarify whether you or your subsidiaries are covered by permissions requirements from the CSRC, CAC or any other entity that is required 
 to approve of the subsidiary’s operations, and state affirmatively whether you have received all requisite permissions and whether       
 any permissions have been denied.                                                                                                        |

Response:We
respectfully acknowledge the Staff